我国个税免征额调整的税收效应——基于应有免征额、免征额累积性调整方式的分析

On the Tax Effect of Allowance Adjustment of Personal Income Tax in China:An Analysis in View of Deserved Allowance and Accumulative Approach of Allowance Adjustment

个税免征额调整税收效应的研究是评估我国个税免征额政策的重要课题。鉴于我国个税免征额累积性调整方式,为全面认识免征额调整的税收效应,不仅要分析免征额调整与不调整条件下的税收差异,而且要分析实际免征额调整与应有免征额调整条件下的税收差异,并评价实际免征额的适当性及其导致的税收合理性。本文结果表明,免征额调整是必要的,实际免征额调整与应有调整的总体数量基本一致,没有改变应有免征额条件下税收增长的总体趋势,也没有从总体上恶化个税功能。但是,实际免征额调整导致经常性的免征额不适当、税收不合理以及免征额调整年的税收比上一年出现不合理的下降,则表明累积性调整方式存在弊端,应当进行改革。

Evaluating the allowance policy of personal income tax （PIT） is important to study the tax effect of allowance adjustment of PIT in China. Considering the accumulative approach of allowance adjustment, for recognizing the tax effect comprehensively, we should analyze the tax difference between under the condition of adjusted allowance and unadjusted allowance. We also analyze the income tax difference between under the condition of adjusted allowance and deserved allowance. Lastly we evaluate the adequacy of adjusted allowance and the rationality of tax revenue with adjusted allowance. The results in this essay shows that the allowance adjustment is necessary, the quantities of real adjustments are consistent with that of deserved as the whole, allowance adjustment did not change the trends of dynamic tax with deserved adjustment and weaken the function of personal income tax. On the other hand, the real allowance adjustment often led to the inadequacy of allowance, the irrationality of tax revenue and irrational decline of tax revenue from the previous year to the adjusted year, which shows the accumulative approach of allowance adjustment have defects within it and should be reformed.