我国个人所得税改革收入分配效应评价

Evaluation of Income Distribution Effect of Individual Income Tax Reform in China

文章以CGSS(2015)微观数据为基础,首先从家庭负担的角度,测算了新旧税制以及虚拟税制下家庭劳动所得的个税税额和税后收入情况,再运用泰尔指数测算个税新税制的收入分配效应和提升空间;同时在利用收入分配效应分解模型对泰尔指数结论进行验证的基础上,分析影响个税收入分配效应的因素。研究发现:第一,相较于旧税制,新税制对劳动所得具有较高的收入分配效应,新税制对劳动所得综合课征提升了个税的收入分配效应;第二,相较于虚拟税制,新税制对劳动所得的收入分配效应还有一定的提升空间,即以家庭为计税单位的个税会带来更高的收入分配效应;第三,新税制收入分配效应提升的原因在于K指标上升的效果大于平均税率下降的效果。因此,建议我国继续深化个税改革,进一步加大个税综合课征的范围,并且将个税的计税单位由个人调整为家庭。

Based on CGSS(2015)micro data,this paper first calculates the personal taxation and after-tax income of family labor income under the new and old tax systems and the virtual tax system from the perspective of family burden.Then it calculates the income redistribution effect and promotion space of the new individual tax system by using Theil index.At the same time,it verifies the Theil index’s conclusion and analyzes the income redistribution effect influence factors of the individual income tax by using the income redistribution effect decomposition model.The study found that:first,compared with the old tax system,the new tax system has a higher income redistribution effect on labor income because of the comprehensive levy of labor income.Second,compared with the virtual tax system,the new individual tax system still has some room for improvement in the redistribution effect of labor income.That is,the individual income tax with family as the tax unit will bring higher income redistribution effect.Third,the reason for the increase of income redistribution effect of the new tax system is that the effect of K index increase is greater than the effect of average tax rate decrease.Therefore,it is suggested that China continue to deepen the reform of individual income tax,further increase the scope of comprehensive levy,and adjust the current individual income tax based on individual tax unit to family tax unit.