摘要
2018年8月31日,第十三届全国人民代表大会常务委员会第五次会议通过了《关于修改〈中华人民共和国个人所得税法〉的决定》,此次修正除提高基本减除费用标准、增加专项扣除外,对个人所得税的税率、级次与级距进行了较大幅度的调整。此次修法将使个人所得税纳税人占城镇就业人员的比例由44%降至15%,使广大纳税人享受到不同程度减税的红利,但个人所得税税率、级次与级距的设定仍存在优化和完善的空间。笔者以北京大学《中国家庭追踪调查》(CFPS)的数据为样本,在此次个税改革内容的基础上,对样本数据进行分组测算。首先,根据平均税负和税制累进性的测算,得出当前个人所得税税率、级次与级距的设定较好地调节了中等收入组的收入分配差距,但调节高收入群体的能力依然有限的初步结论;其次,根据组内基尼系数和组间基尼系数统计结果,得出此次个人所得税税率制度的调整对于降低总体的收入分配差距效果较好,但对高收入群体的调节能力仍有待提高的初步结论。此外,通过测算,发现造成样本总体收入分配差距过大的关键因素在于组间收入分配差距,而当前税制未能较好实现缩小组间收入分配差距。通过对样本数据的测算分析,结合我国个人所得税制度设计现状,我们探索性地提出了进一步优化个人所得税税率、级次与级距的具体建议。
On August 31,2018,the fifth meeting of the Standing Committee of the 13th National People s Congress adopted the Decision on Amending the Personal Income Tax Law of the People s Republic of China.In addition to raising the standard of the basic cost deduction and increasing special deduction,the tax rate,level and bracket of personal income tax have been greatly adjusted in this amendment.This amendment will reduce the proportion of personal income tax-payer in urban employment from 44%to 15%,so that large majority of tax-payers can enjoy different degrees of tax reduction dividend,but there is still room for optimization and improvement in the setting of individual income tax rates,levels and brackets.This paper takes the data of Chinese household tracking survey(CFPS)of Peking University as the sample.Based on the content of this individual tax reform,the sample data are grouped and calculated.Firstly,according to the calculation of average tax burden and progressivity of tax system,we can draw the preliminary conclusion that the setting of the personal income tax rates,levels and brackets can better adjust the income distribution gap of the middle-income groups,but the ability of adjusting high-income groups is still limited.Secondly,according to the statistical results of the Gini index within and between groups,the preliminary conclusion is that this adjustment of the individual income tax rate system has a good effect on reducing the gap in the overall income distribution,but the adjustment ability of the high-income groups still needs to be improved.In addition,we find that the key factor causing the large gap in the overall income distribution is the income distribution gap between groups,while the current tax system failed to narrow the income distribution gap between groups.In view of the problems existing in the current personal tax system,we put forward suggestions and specific plans on optimizing the setting of individual income tax rates,levels and brackets.
出处
《中央财经大学学报》
CSSCI
北大核心
2019年第2期24-30,共7页
Journal of Central University of Finance & Economics
关键词
个人所得税
税率
级次
级距
组间基尼系数
Personal income tax
Tax rate
Level
Bracket
Between-group gini index
