个人所得税税前扣除改革影响收入差距的实证分析——基于200个家庭的调研案例

An Empirical Analysis of Impact the Reform of Personal Income Tax Pre-tax Deduction on Income Gap——Based on 200 household research samples

个人所得税改革是当前的热点问题,个税改革中税前扣除可以从扣除方式、免征额以及指数化扣除标准等方面影响收入差距。通过调查问卷采集了200个家庭的样本数据,研究个人所得税税前扣除改革对于收入差距的影响,调研涉及受访者在基本生活保障、子女教育、赡养老人三方面的支出情况,设计税前扣除标准,模拟四种不同的税前扣除方案,并比较样本群体的基尼系数。相对于现行个税征收情况,模拟方案样本群体的基尼系数均在合理的范围内有较大下降,分别由0.5029下降至0.4986、0.4983、0.4973和0.4972。

Personal income tax reform is the current important issue,a tax reform can be deducted the income gap from the tax deduction, exemption amount and the index of deductions and other aspects. In this paper, the sample data of 200 households were collected by questionnaire to study the impact of income tax before income tax reform. The survey involved the expenditure of the basic living security, children education and supporting old people. Deducting the standard, we simulated four different pre-tax deduction programs, and compare the sample group＇ s Gini coefficient. Compared with the current tax collection, the Gini coefficient of the sample groups decreased greatly from 0. 5029 to 0. 4986,0. 4983,0.4973 and 0. 4972 respectively within a reasonable range.