三峡库区个人所得税的变动趋势及原因分析——以重庆市万州区2006—2015年的数据为样本

An Analysis to the Changing Trend of Personal Income Tax in the Three Gorges Reservoir Area:Taking the Data from 2006 to 2015 in Wanzhou District of Chongqing as Samples

通过对三峡库区腹心城市——重庆市万州区的个人所得税收入与地方国内生产总值、行业收入差距、城镇居民总收入以及城镇职工工资总额之间关系的分析,从宏观和微观两个角度,找出万州区2006—2015年十年间,个人所得税收入的增速快于地方国内生产总值增速的原因,以及在2012年出现快速下降的原因。并建议从加快产业结构转型升级、提高地税征收与管理水平、建立个人财产收入档案、加强对城镇居民收入结构的调节等角度,不断提高三峡库区个人所得税。

This paper analyzes the relationship between the personal income tax revenue in Wanzhou District of Chongqing, the hinterland of the Three Gorges Reservoir, and local GDP, the income gap between the industry and the total income of urban residents and urban worker total wages. From both macroscopic and microscopic, it points out the reason that from 2006 to 2015, the growth of personal income tax in Wanzhou District grew faster than the growth of national GDP, and the cause of the downward cliff in 2012. It is recommended to speed up the transformation and upgrading of industrial structure, to improve the tax collection and management level, to establish personal property income archives, and to strengthen the regulation of income structure of urban residents, so as to improve the personal income tax in Three Gorges Reservoir area.