建立我国个人所得税免征额递减机制:国际经验、理论分析和模拟测算  

Building the Allowance Phase-out Mechanism of Individual Income Tax in China:International Comparison,Theoretical Analysis and Simulation Calculation

作　　者：曹桂全[1] Cao Guiquan

机构地区：[1]天津大学管理与经济学部

出　　处：《经济研究参考》2023年第1期111-126,共16页Review of Economic Research

摘　　要：本文通过国际经验比较、理论分析、模拟测算,研究建立我国个人所得税免征额递减机制的问题。英国、美国和日本的个税均设立免征额递减机制,提供了有益的经验和启示。标准化免征额具有使低收入者免于纳税和减轻中等收入者税负的积极作用,但也存在为高收入者带来更多减税利益从而不利于扩大税收规模和再分配效应的消极效应。免征额递减机制的核心是当纳税人净所得达到起点阈值后,其免征额开始减少甚至减少到0,从而强化高收入者的税收调节,消除标准化免征额消极效应。我国现行个税实行单一标准化免征额,没有免征额递减机制。建立我国个税免征额递减机制将增强税收累进性,提高总体税率,扩大个税再分配效应和税收规模,符合我国当前强调加强对高收入调节和税收精准化调节的政策要求。With international comparison, theoretical analysis and simulation calculation, this paper makes an inquiry into building the allowance phase-out mechanism of individual income tax in China. These kinds of mechanism had been built in the United Kingdom, the United States and Japan, which provide beneficial experience and inspirations. The standard allowance has the positive effect which can make the lower-income earners all income free of duty and reduce the middle-income earners tax burden, but with the negative effects which will bring more free tax benefit for the high-income earners and make against increasing tax revenue and redistributive effect of individual income tax. The core of allowance phase-out mechanism is to make the allowance amount of higher taxpayer reduced when their net income reach the starting threshold and even gradually reduced to 0, which can strengthen tax regulation for high-income earners instead of the negative effects of standard allowance. The single standard allowance is adopted in current individual income tax system of China without this kind of mechanism. To build this mechanism in China will enhance the tax progressivity, raise the total effective tax rate, and increase the redistributive effect and the tax scale of individual income tax, which meets the current policies of adjusting the high-income earners and adjusting precisely.

关 键 词：个人所得税 免征额 标准化免征额 免征额递减机制 

分 类 号：F812.42[经济管理—财政学] F813/817