中国个人所得税逆向调节作用研究

A Study of Retro- regulation Role of Individual Income Tax of China

中国个人所得税主要来源于城镇居民收入,这二者的增长变动趋势理应一致;但从来源结构角度将个人所得税收入与城镇居民收入的变动趋势进行对比分析,就会发现个税各构成项目的增速与对应的居民收入构成项目的增速并不一致,而且个税各构成项目占个税总额的比重与对应的居民收入占居民总收入的比重也表现出相反变动趋势。这种税收收入与税基结构变动的不匹配,反映出现行个税对不同居民收入征税不公,对居民收入差距存在明显的逆向调节作用,因此应尽快推行综合与分类相结合的征收制度,将个税征税重点转向财产性收入,同时要进一步提高个税的征管水平。

Through comparative study on the changing trend of each parts of individual income tax( IIT) and resident income,we can find that the growth rate of parts of IIT was inconsistent with corresponding resident income,and the proportion of each IIT in total IIT was mismatching with the proportion of each resident income in total resident income. The mismatch between tax revenue and tax base reflect that the tax burden on each resident income is unfair,and that IIT plays a reverse role in regulating income gap. So the synthesis- classification- combined tax system should be adopted as soon as possible,and the taxation focus should be shifted from wage income to property income. Meanwhile,the level of taxation management should be improved.