个税免征额调整对家庭收支行为的影响——来自2011年个人所得税改革的证据  

Impact of Increasing Tax Exemption on Household Income and Expenditure Behavior:Evidence from the Reform of 2011 Personal Income Tax

作　　者：宋泽 邹红[2] 何阳 Song Ze;Zou Hong;He Yang(School of Economics,Nankai University;School of Economics,Southwestern University of Finance and Economics;School of Advanced Agriculture Sciences,Peking University)

机构地区：[1]南开大学经济学院 [2]西南财经大学经济学院 [3]北京大学现代农学院

出　　处：《经济科学》2023年第6期183-200,共18页Economic Science

基　　金：国家社会科学基金重大项目“新发展阶段生产发展、生活富裕、生态良好的中国特色文明发展道路研究”(项目编号:22ZDA108)的阶段性成果;南开大学文科发展基金“靶向中等收入群体的消费涓滴效应研究”(项目编号:ZB22BZ0315)的资助。

摘　　要：本文基于城镇住户调查(UHS)2010—2012年家庭收支月度信息,利用收入组群的纳税差异,分析个税免征额调整对居民家庭收支行为的影响。结果显示,个税免征额调整显著提高了受个税改革影响家庭月均自报可支配收入8.3%—10.1%,其中工资收入增长10.1%—11.2%;同时增加了消费性支出2.5%—3.2%,其中食品支出和服务支出分别增长3.2%—4.3%和3.1%—4.9%。自报收入增幅远远高于消费增幅的原因可能是改革前家庭低报收入,而改革后家庭低报收入的程度有所降低。从收入组群和家庭支出负担异质性来看,减税会显著增加中低收入家庭的消费支出,增加有债务支出和有子女教育支出家庭的总消费和食品消费。本文还发现,家庭工资集中指数越高,个税改革的减税效果越小。Based on the monthly accounting data of the Urban Household Survey(UHS)from 2010 to 2012,this paper uses tax differences among income groups to analyze the impact of increasing tax exemption on household economic behaviors.Results show that increasing tax exemption increases the monthly self-reported disposable income and wage income of households with tax records by 8.3%—10.1%and 10.1%—11.2%,respectively,while increasing consumption expenditure by 2.5%—3.2%,including food expenditure by 3.2%—4.3%and service expenditure by 3.1%—4.9%.The increase in self-reported income being much higher than that of consumption may be due to the low self-reported income before the reform.After the reform,the degree of low self-reported income in households decreases.From the perspective of heterogeneity of income groups and household burden,tax cut significantly increases the consumption expenditure of middle-and low-income households,and increases the total consumption and food consumption of households with debt expenditure and children’s education expenditure.This paper also finds that the higher the household wage concentration index,the smaller the tax reduction effect of increasing tax exemption.Under the goal of common prosperity,this paper is helpful to understand the real economic behaviors of households under the individual tax reform,and provides a scientific basis for precise policies to exert the adjustment effect of individual tax income distribution and boost residents’consumption.

关 键 词：个税免征额调整 收支行为 低报收入 收入集中指数 

分 类 号：F063.2[经济管理—政治经济学] F062.6