摘要
免征额一直以来都是个人所得税改革与研究的重点领域。本文通过构建个人所得税的税制模拟模型,证明了免征额的大小与单一税率以及多级累进税率个人所得税的平均有效税率大小呈反比,与累进性的大小成正比,并且随着免征额的增大,单一税率以及多级累进税率个人所得税的收入再分配效应呈先上升后下降的倒U字型分布。这对于完善个人所得税税制设计的理论体系,以及指导个人所得税改革实践均具有重要意义,为我国现阶段的工薪所得税与未来综合征收的个人所得税更好地发挥调节收入分配差距的作用提供了重要依据。
Summary ： Tax revenue is an important tool for the government to adjust the income distribution gap, and personal income tax plays a major role in tax revenue. However, scholars generally believe that China＇s personal income tax has a limited regulatory role in income distribution. Therefore, Chinese scholars continue to focus on tax reforms to improve the income redistribution effect of China＇s personal income tax. Among these reforms, the tax exemption of personal income tax attracts the most attention. Since 2000, China has implemented three personal income tax reforms. All of them have involved the reform of payroll tax exemption. This is another major concern in academia, with several studies examining the relationship between payroll tax exemption and the redistribution effect of personal income tax from different perspectives. However, many of the current studies evaluate the effect of previous tax exemption reforms on the personal income tax redistribution effect and fail to provide a basic theory for the relationship between tax exemption and the redistribution effect of personal income tax. However, Liu et al. （2003） find that with a given tax rate, there is an exemption amount that minimizes the Gini coefficient. If the amount rises, the Gini coefficient will also increase. Yue et al. （2012） find that with an increase in the income deduction from wages and salaries, the overall progressivity index of personal income tax shows an inverted-U shape. These two studies are significant breakthroughs in the study of the basic theory of the effects of tax exemption and income redistribution. However, Liu et al. （2013） and Yue et al. （2012） both study one or some forms of personal income tax, but they fail to pay attention to the relationship between tax exemption and the general income redistribution effect of personal income tax. So far, no literature systematically clarifies how personal income tax regulates the income distribution of residents considering the change of income tax exemption amount. The implications for future reforms are thus limited. This paper studies the relationship between the personal income tax exemption amount and its income redistribution effect by constructing a personal income tax simulation model, which was verified though the CHIPS data of China in 2008. The main conclusions are the following. First, with the increase of the tax exemption amount, the income tax redistribution effect of flat rate and graded progressive rate both rise and then decline in an inverted-U shape. Second, the relationship between tax exemption and the income redistribution effect cannot be considered statically. The change of residents＇ income level affects the income distribution function of residents. Therefore, the tax exemption amount of the maximum income redistribution effect is closely related to the average income level of residents. If the income redistribution effect is maximized by a set tax exemption, the tax exemption amount should be indexed, under which circumstances it will be adjusted with the average income level of residents. Compared with the current literature, this paper identifies the relationship between tax exemption amount, the average effective personal income tax rate, and the progressivity and effect of income redistribution. This paper proves that regardless of flat rate or graded progressive rate, with an increase of tax exemption amount, the progressivity of personal income tax increases constantly while the average effective tax rate continues to decline, but its income redistribution effect presents an inverted-U shape that first increases and then decreases. Therefore, the conclusions of this study have a wide range of applications. This paper not only improves the theoretical system to set the tax exemption amount but also instructs the setting of tax exemption amount for China＇s current payroll income tax and the future comprehensive income tax based on the family as a unit.
作者
田志伟
胡怡建
宫映华
TIAN Zhiwei HU Yijian GONG Yinghua(Shanghai University of Finance and Economics Shanghai National Accounting Institute)
出处
《经济研究》
CSSCI
北大核心
2017年第10期113-127,共15页
Economic Research Journal
基金
国家自然科学基金项目“我国结构性减税制度变革、效应分析和风险控制研究”(71373151)
博士后基金面上项目“税前收入分布与个人所得税的收入再分配效应研究”的阶段性研究成果
关键词
免征额
收入再分配效应
单一税率
多级累进税率
个人所得税
Tax Exemption
Income Redistribution Effect
Flat Rate
Graded Progressive Rate
Personal Income Tax
