共同富裕导向下新个税税制调节城乡收入分配差距的效应研究——基于面板分位数回归模型  

Research on the Effect of the New Individual Income Tax System on Adjusting the Income Distribution Gap Between Urban and Rural Areas Under the Guidance of Common Prosperity——Based on Panel Quantile Regression Model

作　　者：徐惠如 陈少晖[1] XU Huiru;CHEN Shaohui(School of Economics,Fujian Normal University,Fuzhou 350108,China)

机构地区：[1]福建师范大学经济学院,福建福州350108

出　　处：《福建商学院学报》2022年第4期42-49,共8页Journal of Fujian Business University

基　　金：福建省海西财政与金融发展研究中心2019年重点项目“减税降费背景下中央与地方税权配置的实证研究”(HXCJ190)。

摘　　要：利用面板分位数回归模型对浙江等十个省份的个税税制改革前后的两个时间段进行实证研究和对比分析。研究发现,新旧个税税制可以调节较低和中等的城乡居民收入差距,但无法调节高的收入差距;相比于旧个税税制,新个税税制可以更好地调节城乡收入差距。对于中低、中等、中高的城乡收入差距宜采取进一步扩大个税综合征税范围的方法缩小城乡收入差距;对于城乡收入差距过高的群体,应采用个税税收以外的手段缩小收入差距。The panel quantile regression model is used to conduct empirical research and comparative analysis on the personal tax system before and after the reform in Zhejiang and the other ten provinces.The study found that the old and new individual income tax systems can adjust the income gap between urban and rural residents in the lower and middle levels,but cannot adjust the gap among high-income residents.In addition,compared with the old income tax system,the new income tax system can better adjust the income gap between urban and rural areas.Therefore,based on the corresponding empirical research,it is proposed to further expand the scope of comprehensive income tax collection of individual income tax to narrow the income gap between urban and rural areas for the low,medium and high-income gap between urban and rural areas.For the groups with an excessively high-income gap between urban and rural areas,measures other than individual income tax should be adopted to narrow the income gap.

关 键 词：个人所得税改革 城乡居民收入差距 分位数回归 共同富裕 

分 类 号：F812.42[经济管理—财政学]