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以湖北省城镇调查数据为分析对象,以指数为工具,本文实证考察了我国个人所得税的累进性及再分配效应。得到的结论是我国个人所得税再分配效应很弱,但其原因并不在于税收的实际累进性小,而在于个人所得税的平均税率低,税收规模很小。同时,在各类收入中,工资性收入的个人所得税累进性很强,经营性收入及财产性收入的个人所得税累进性较差,甚至出现累退性。提高个人所得税规模、加强对经营性收入及财产性收入的税收征管、以家庭为单位征收是个人所得税进一步改革的方向。
Taking urban survey data of Hubei Province as the analysis object and index as a tool, this paper examines the progressive and redistributive effect of personal income tax in our country. The conclusion is that the personal income tax redistribution effect in our country is very weak, but the reason is not that the actual tax rate is small, but rather the average tax rate of personal income tax is low and the tax revenue scale is very small. In the meantime, in all kinds of incomes, personal income tax on wage income is highly progressive, while personal income tax on operating income and property income is less progressive and even regressive. To increase the scale of personal income tax and strengthen tax collection and management over operating income and property income, collection by family units is the direction of further reform of personal income tax.