Study on the Effect of Comprehensive Taxation on the Redistribution of Individual Income Tax
In 2019,China's individual income tax began to adopt the mode of combining synthesis and classifica-tion.The new tax system has achieved remarkable results in reducing the tax burden and adjusting the income gap,but there are still some problems such as unfair tax burden and weak adjustment effect.Based on CHIP2018 micro-household survey data,the RE index decomposition method is used to evaluates the effect of income redistribution under the current comprehensive taxation model,analyzes the difference of the impact of reform on different groups and its reasons,and discusses the future direction of tax reform.The simulation results show that comprehensive tax-ation is beneficial to increase the income redistribution effect of individual income tax,but the positive effect of comprehensive taxation is weakened due to the influence of other reform measures.Taking all factors into considera-tion,we suggest to expand the scope of comprehensive income and tax income,keep the basic deduction fee un-changed,implement the deduction reduction mechanism for special additional deductions,reduce the tax rate to 5 levels,and continue to adopt the individual declaration system.
Individual Income TaxComprehensive IncomeIncome DistributionPrecise Adjustment
NETL
NSTL
万方数据
