税收对财产性收入不平等的再分配效应

Redistribution Effect of Taxation on Property Income Inequality

文章利用"中国家庭金融调查(CHFS)2013"微观数据,对2019年度提高个税起征点以及住房贷款利息专项扣减后的收入再分配效应,以及执行2019年税收优惠政策以后的相关财产税进行测算,比较了税前税后的基尼系数、K指数、MT指数等。结果表明:财产税的再分配效应主要来自个人所得税,贡献度高达91.78%;新的个人所得税政策减税效应明显,但再分配效应由原政策下的11.63%下降至新政策后的6.5%,纵向公平效应由0.04下降至0.02;财产税的再分配效应仅有微弱的0.3%,而叠加执行2019年税收优惠政策后,财产税的收入再分配效应由原来的0.35%下降至0.02%。因此,仍需进一步扩大税基,提高税负集中率,从而达到在实际减税的同时不减弱税收对收入分配的调节作用。

The paper uses the micro-data of"China household financial survey(CHFS)2013"to measure and calculate the income redistribution effect after raising the personal income tax threshold and the special deduction of housing loan interest in2019,as well as the related property tax after the implementation of the tax incentive policy in 2019,and also compares the pre-tax and after-tax Gini coefficient,K index and MT index,etc.The results show that the redistribution effect of production tax mainly comes from individual income tax,with a contribution of 91.78%;the new individual income tax policy has obvious tax reduction effect,but the redistribution effect has decreased from 11.63%under the original policy to 6.5%after the new policy,with the vertical equity effect decreased from 0.04 to 0.02;the redistribution effect of the property tax is only a weak 0.3 percent,but after the implementation of the 2019 tax preferential policy,the income redistribution effect of the property tax decreases from 0.35 percent to 0.02 percent.Therefore,it is still necessary to further expand the tax base and increase the tax concentration rate,so as to achieve the actual tax reduction without weakening the tax’s regulatory role to the income redistribution.