个人所得税对经济系统影响的探讨——以浙江省为例

Individual Income Tax and the Economic Development: An Empirical Study of the Case of Zhejiang

我国个人所得税法自1980年制定以来,虽经多次修订,但由于改革力度不大,已经难以适应社会经济迅速发展的现状。本文以浙江省为例,运用宏观经济恒等式,阐明了个人所得税边际税率及免征额变动对经济系统的影响,并分析了浙江省相关经济指标,提出了个人所得税改革的几项措施。

<Abstrcat>The individual income tax law in China has been amended several times since it took effect in 1980. However, it can no longer meet the needs of social and economic development as it fails to strengthen its reform. Employing the macro-economic identical equation and taking the case of Zhejiang economy as an example, this paper elaborates the affect of the marginal individual income tax rate and the change of exemption limit on the economic system, analyses the relevant economic indexes of Zhejiang province, and proposes measures for the reform of the individual income tax.