广西个人所得税与经济的协调性研究

On the Coordination of Individual Income Tax and Economic Development of Guangxi

通过对广西的个人所得税规模与经济发展的关系进行定性和定量的数理分析及相关政策的分析,我们得出结论:广西的个人所得税规模总体靠后的主要原因是居民收入水平过低和收入结构的单一化。提升广西个人所得税收入总额在全国的排名,一是在赶超腾跃的同时,更要转型提质,在转型中求发展,更加注重改善民生,促进居民收入与经济增长的良性互动;二是加大收入分配制度及其配套改革推进力度,想方设法提升广西居民整体收入增长水平。

Through both qualitative and quantitative analysis of the relation between the scale of the indi- vidual income tax and economic development of Guangxi,the paper arrives at the conclusion that low resi- dent income level and singleness of income structure result in the low ranking of Guangxi individual income tax scale from a general perspective. To uplifting the ranking,it is necessary to speed up development,to transform in the meantime,to improve quality and livelihood and to promote the virtuous interaction between resident income and economic development. In order to improve the total increase level of Guangxi resident income,it is also advisable to deepen the reform in the income distribution system and coordinated reforms.