共同富裕目标下优化个人所得税再分配效应的思考  

Some Thoughts on Optimizing the Redistribution Effect of Individual Income Taxation under the Goal of Common Prosperity

作　　者：张志勇 靳东升 田志伟 ZHANG Zhiyong;JIN Dongsheng;TIAN Zhiwei

机构地区：[1]中国国际税收研究会 [2]上海财经大学公共政策与治理研究院

出　　处：《国际税收》2023年第1期3-9,共7页International Taxation In China

摘　　要：我国个人所得税制度已历经多次改革,在诸多方面取得很大进步,但其对收入再分配的调节效应仍不够理想。经国内专家研究和国际比较发现,基本减除费用是限制我国个人所得税再分配效应有效发挥的重要因素之一。本文借鉴发达国家的经验,分析了使用税收抵免代替减除费用改善再分配效应的效果,提出将部分专项附加扣除制度改为税收抵免制度、不再简单提高基本减除费用标准、将更多的收入类型纳入综合所得征收范围等建议。China’s individual income tax has undergone many reforms and made great progress in many aspects. However,its effect on income redistribution is still not ideal. Through domestic experts researches and international comparison, it is found that the basic deduction of expenses is one of the important factors limiting the redistribution effect of individual income tax.By referring to the experience of developed countries, the paper analyzes the effect of using tax credit instead of basic expenses deduction, and puts forward following suggestions, including changing some of the special additional deduction system to a tax credit system, no longer simply raising the deduction standard and expanding the scope of comprehensive income.

关 键 词：个人所得税 共同富裕 再分配效应 减除费用 税收抵免 

分 类 号：F810.42[经济管理—财政学]