个人所得税改革提高了效率抑或促进了公平?——基于我国2019年个税改革的分析  

Personal Income Tax Reform Improve Efficiency or Promote Fairness?——Analysis Based on the Individual Tax Reform in 2019

作　　者：张权[1] ZHANG Quan(School of Economics,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学经济学院,重庆401120

出　　处：《税务与经济》2022年第5期35-44,共10页Taxation and Economy

基　　金：教育部人文社会科学项目(19YJA790039)。

摘　　要：我国个人所得税改革追求的目标是效率与公平。2019年中国个税改革降低了纳税人的平均税率,整体上提高了效率;提高了对中高收入者的收入调节力度,对中低收入者的调节力度大于对高收入者的调节力度,在一定程度上促进了公平。因此,我国个人所得税改革应结合世界性税改各国税率有增有减、整体降低的趋势,可以考虑进一步降低税率,特别是降低中低收入者的税率以提高效率;同时,应在一定程度上提高高收入者的税率,以进一步促进公平;并考虑将长期个税改革与短期指数化动态调整相结合,使得个人所得税提高效率、促进公平的功能更加灵活适应经济形势的变化。The goal of China’s personal income tax reform is efficiency and fairness. China’s individual tax reform in 2019 lowered the average tax rate for taxpayers and improved overall efficiency. It improved income adjustment for middle and high income earners and promoted fairness. Therefore,the nation′s personal income tax reform should be combined with the global tax reform in which the tax rates of various countries are either increasing or decreasing but down in general trend. Further reduction of tax rates can be considered,especially for low-and middle-income earners to improve efficiency. At the same time,the tax rate for high-income earners should be increased to some extent to further promote fairness. It should consider combining long-term individual tax reform with short-term indexation dynamic adjustments to make individual income tax more efficient and fairer to adapt to changes in economic conditions.

关 键 词：个人所得税改革 效率 公平 

分 类 号：F810.424[经济管理—财政学]