公平视角下我国新一轮个人所得税改革评价

The Evaluation of the New Round Reform of Individual Income Tax in China from the Perspective of Equality

基于平等主义和马克思主义的公平观,本文指出公平应包括机会公平和结果公平两大维度。公平视角下个人所得税也应该致力于对机会公平的维护和对收入再分配结果公平的正向调节。为分析2018年个税改革的公平效应,本文采用中国家庭金融调查与研究中心的微观调研数据(CHFS2017),通过微观模拟的方式进行了测度。结果表明,新一轮个税改革弱化了个税的再分配效应,这是由于免征额的提高在增进个税累进性的同时减弱了个税的平均税率。但是,从机会公平的角度来看,免征额的提高和专项附加扣除的引入强化了个人所得税对机会公平的维护。因此,应该更加理性地看待我国个人所得税的公平效应,在此基础上可对我国个人所得税制度进行进一步完善。

On the basis of egalitarian and Marxist view of equality,this paper points out that the equality should include two dimensions:equal opportunity and equal outcome.From the perspective of equality,individual income tax should also be devoted to the maintenance of equal opportunity and the positive adjustment of income redistribution.In order to analyze the equality effect of the individual income tax reform in 2018,this paper uses the micro-survey data(CHFS2017)from the China Household Finance Survey and Research Center by microscopic simulation.The results show that the new round reform of individual income tax weakens the redistributive effect of individual income tax because the increase of exemption amount increases the progressiveness of individual income tax and weakens the average rate of it.However,from the perspective of equal opportunity,the increase of exemption amount and the introduction of special additional deduction strengthen the maintenance of individual income tax on equal opportunity.Therefore,we should take a more rational view of the equality effect of China's individual income tax,and further improve China's individual income tax system.