综合课征对个人所得税收入再分配效应的影响研究
Study on the Effect of Comprehensive Taxation on the Redistribution of Individual Income Tax
岳树民 1白林 1谢思董1
作者信息
- 1. 中国人民大学 财政金融学院,北京 100872
- 折叠
摘要
2019年我国个人所得税开始实行综合与分类相结合的课征模式.新税制模式在减轻税收负担、调节收入差距方面取得了显著成效,但仍然存在税负不公平、调节作用较弱等问题.利用CHIP2018微观住户调查数据,使用RE指数分解方法对现行综合课征模式下的收入再分配效应进行评估,分析改革对不同群体的影响差异及其原因,并在此基础上探讨未来税制的改革方向.测算结果显示:综合课征有利于提高个人所得税的收入再分配效应,但因其他改革措施的影响,综合课征的正向效应被减弱.建议扩大综合所得和纳税所得的范围,保持基本减除费用不变,专项附加扣除实行扣除递减机制,税率级次简化至5级,并继续实行个人申报制度.
Abstract
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.
关键词
个人所得税/综合所得/收入分配/精准调节Key words
Individual Income Tax/Comprehensive Income/Income Distribution/Precise Adjustment引用本文复制引用
基金项目
国家社会科学基金重点项目(22AZD017)
出版年
2024
NETL
NSTL
万方数据