工薪所得个人所得税费用扣除额变动与居民工薪收入益贫式增长

Effects of the Change in Deduction of the Personal Income Tax on the Pro-poor Growth of Income from Wages & Salaries

本文应用2013年发布的新一轮中国健康与营养调查微观工薪收入数据,基于收入增长发生曲线和益贫式增长率,从居民工薪收入增长的益贫性视角分析了工薪所得个人所得税变化对中国城乡居民工薪收入分配的影响,得出一系列有意义的结论,并提出相关的政策建议。

This paper offers an empirical analysis about the effect of the change in the personal income tax on the income from wages ＆ salaries on the distribution of income from wages ＆ salaries of the urban and rural residents in China from the perspective of the pro-poor growth based on the GIC （Growth Incidence Curve） and PPGR （Pro-poor Growth Rate） in accordance with the micro-data of income from wages ＆ salaries released by the China Health and Nutrition Survey （CHNS） in 2013. The paper draws some significant conclusions and gives the policy suggestions accordingly.