摘要
新一轮个税改革对居民收入再分配的调节效应是目前国内学界关注的重点。文章基于2018年CFPS相关数据,运用MT指数及其数学分解,对新一轮个税改革的收入再分配综合效应进行测算。研究结果显示:新一轮个税改革减税效应显著,但平均税负的下降普遍高于税制累进性的提升,一定程度上弱化了对收入再分配的调节作用,且在中西部地区、普通高收入群体中这一弱化效应更为明显;同时新一轮个税改革还扩大了东中西部地区与不同收入群体的组间收入差距。今后可进一步扩大综合计征范围、提升税制的累进性,同时建立与经济发展更协调的动态计税扣除标准,合理调整平均税负;此外还应适当调整专项附加扣除项目及构成,实施差异化专项附加扣除,以更充分地体现支出成本的差异。
The adjustment effect of the new round of individual income tax reform on the redistribution of resident income is the focus of domestic research.Based on CFPS database,this paper uses MT index and its mathematical decomposition to ana⁃lyze the comprehensive effect of income redistribution in the new round of personal income tax reform.The results show that the new round of individual tax reduction has a significant effect,but the decrease of the average tax burden is generally higher than the improvement of the progressivity of the tax system,which weakens the adjustment of income redistribution to a certain extent.In addition,from the sub-regional results and different income groups,the weakening effect of middle and western regions and ordinary high-income groups is more obvious,and the new round of individual income tax also widened the income gap between the east,middle and western regions and different income groups.In the future,we should further expand the scope of compre⁃hensive tax collection,improve the progressivity of the tax system,establish a dynamic tax deduction standard adjustment mecha⁃nism in line with economic development,and reasonably adjust the average tax burden.At the same time,the items and composi⁃tion of special additional deductions should be appropriately adjusted and expanded,and differentiated special additional deduc⁃tions should be implemented to reflect the differences in expenditure costs.
作者
罗红云
邹伟轩
周立楠
LUO Hongyun;ZOU Weixuan;ZHOU Linan(Xinjiang University of Finance and Economics,Urumqi 830012,China;Xinjiang Autonomous Region Taxation Bureau of State Taxation Administration of China,Urumqi 830000,China)
出处
《新疆财经大学学报》
2023年第1期50-63,共14页
Journal of Xinjiang University of Finance & Economics
基金
新疆维吾尔自治区科技厅软科学项目“财政支持南疆职业教育的政策效果评价与优化研究”(2017D07020)。
关键词
新个税改革
个人所得税
平均税负
收入再分配
减税效应
the new personal income tax reform
personal income tax
average tax burden
redistribution of income
tax-cut effect
