我国现行税制难以调节劳动供给的原因剖析

An analysis on the reasons of the current tax system of our country difficult to regulate the labor supply

美国联邦税收体系是以所得税和社会保障税(也称为工薪税)为主体,相对中性的不具备调控收入分配功能的流转税是我国税收的主体,我国现行税制难以履行财税的分配职能。我国的经济发展水平较低,居民往往对于收入Y的效用评价过高,对于闲暇Lo-L的效用评价偏低,因此征收所得税影响劳动供给的收入效应强于替代效应,征收所得税减缓劳动供给的效应不明显。目前,在就业矛盾日益突出,很多居民工作压力过大的情况下,国家的税收政策应该有意识地倡导和鼓励居民多消费一些闲暇。

The income tax and the social security tax （ also can be called the salary tax） are the principal parts of the American federal tax system. The circulating tax which is relative neutral and without the function of adjusting the income distribution is the principal part of our tax system. The cunent tax system of our country is hard to implement the distributing function of the finance and tax. The economic development level of our country is lower, the residents usually evaluate high to the effect of the income, and evaluate low to the effect of the surplus money. Therefore, the effect that collects the income tax to decelerate the labor supply is not obvious. Now, under the circumstances of increasing employment contradiction and the great working pressure of residents, the tax policy of our country should consciously encourage the residents to consume some surplus money.