摘要
对工薪所得课征的所得税是中国个人所得税收入的主要部分。本文使用广东省的数据对工薪税的税率进行了研究。研究表明,由于没有对标准扣除进行通货膨胀调整,尽管法定工薪所得税税率是九级超额累进的设计,但是现阶段工薪所得税的主要负担是月收入在800—2800元的个人,很少人适用20%或者更高的税率,工薪税制中法定的高边际税率没有发生作用。如果调整通货膨胀对标准扣除的影响,将有一半现有工薪税的纳税人不需要缴纳工薪所得税。
Income tax on wage earners constitutes the main body of individual income tax revenue in China. Our study of the tax rate is based on data from Guangdong Province. This shows that, despite the 9-level progressive rate system, the burden of income tax of wage earners at present falls mainly on the group with a monthly income between RMB800 and 2800 yuan, since the standard deduction is not adjusted according to inflation. The tax rate of 20% and above is rarely applicable, and the high marginal tax rate does not function at all. The average marginal rate of wage earners' income tax is estimated to be between 6.7—10.4%, with the effective tax rate being between 2.9—5.1%. The group with a monthly income between RMB 1300—5800 yuan, to whom the 2~nd and the 3~rd levels apply, constitutes 47.4% of the survey sample, while they contribute 84.9% of income tax from salaries. They are the main taxpayers of individual income tax on salaries. Adjusting the standard deduction according to inflation would free over half of present wage earning taxpayers from the obligation to pay tax.
出处
《中国社会科学》
CSSCI
北大核心
2005年第6期58-66,共9页
Social Sciences in China
基金
教育部人文社科基金的资助(项目批准号03JZD0011)