行业收入差距对个人所得税收入影响的研究

The Influence of the Industry Income Gap on the Personal Income Tax Revenue

本文运用基尼系数考察我国行业收入差距以及这种差距对个人所得税收入的影响。结果表明,我国产业间及行业间收入差距对个税收入有重要影响,其中行业间收入差距决定了行业个税贡献的基本态势,而行业内部收入差距对行业个税贡献也有明显影响;经过个人所得税调节后,第三产业内部基尼系数下降了15%左右,个税调节作用较为明显;在收入水平、行业排序和人口份额三个影响因素中,收入水平的变动是导致我国行业间收入差距扩大的主要因素。本文的政策含义是,重点关注行业间和行业内的收入差距,并从收入水平和人口份额两方面着手减小基尼系数。

By using Gini coefficient, this paper main studies the industry income gap and its impact on personal income tax. The results show that income gap of both inter-industry and intra-industry have an impact on personal income tax--income gaps among industries determine the differences of contribution level to personal income tax of different industries, while income gap inside one industry also has a significant effect on the personal income tax. After the regulating effect of income tax, Gini coefficient of the tertiary industry reduced by 15%, suggesting that personal income tax has obvious effect on income regula- tion;Among the three factors--income level, ranking of industries, and population share--which affect the income gap in Chi- na, income level＇s change is the main cause of the income gap expansion in China. The implication of this paper is：focusing on both inter-industrial and intra-industry income gaps, reducing Gini coefficient from the income level and population share as- pects.