个人所得税再分配效应及其公平性研究

On the Redistribution Effect and Tax Equity of Individual Income Tax

以2002-2012年全国城镇住户调查数据及2013-2015年城乡一体化的住户收支与生活状况调查数据为依据,借助指数分析工具,从纵向公平与横向公平维度分析了我国个人所得税再分配效应及其公平性。研究发现,个人所得税在调节收入再分配方面具有一定功效,但在调节各收入阶层所得和不同来源所得上其公平性显得不足。基于此,在个人所得税改革方向上有必要扩大税基,降低适用较高边际税率的收入级次,实行分类与综合相结合的课征模式,并提高税收征管效率。

Using the data of urban household surveyed from 2002 to 2015 and applying index analysis approach,this paper ana- lyzes the redistribution effect and tax equity of individual income tax from the angle of horizon equity and vertical equity.The re- search shows that the individual income tax has a certain effect on income redistribution,but the effect of regulating income from several levels and adjusting income from different sources is insufficient. Based on this, the reform of individual income tax is nec- essary to enlarge the tax base,lower the income level of applying higher marginal tax rate,and implement levy mode of combining classification with comprehensive mode.