赡养老人专项附加扣除政策的收入再分配效应研究——基于三种调整方案的测算与评价

Research on the Income Redistribution Effect of the Special Expense Deduction Policy for Supporting the Elderly——Based on the Measurement and Evaluation of Three Adjustment Plans

当前赡养老人专项附加扣除政策的优惠享受条件和扣除方案设置相对单一,既不利于实现税制量能负担原则,也不利于政策发挥降低家庭养老成本、鼓励家庭成员参与养老服务的积极作用。本文基于被赡养老年人的个体差异性和数量设计三种不同的政策调整方案,结合中国居民收入调查数据模拟测算了现行政策和调整方案的收入再分配效应。研究发现,在不考虑收入条件对政策受益的限制性时,基于被赡养老年人健康、年龄和人数的扣除方案均有利于强化政策的收入再分配效应,且政策作用在低收入群体中更为明显。结果检验中,依据老年人人数调整的扣除方案未通过检验;税后收入再分配的地区性差异表明,调整方案拉大了区域内的贫富差距,区域内尤其是高收入水平地区内的相对贫困群体及其养老压力需得到重视。

The current preferential conditions and deduction plans for the special expense deduction policy for supporting the elderly in personal income tax are relatively simple,which is not conducive to the implementation of the principle of taxation,nor conducive to the positive role of policies to reduce the cost of family pension and encourage family members to participate in elderly care service Based on the individual differences and numbers of dependent elderly people,this paper designs three different adjustment plans for the special expense deduction policy for supporting the elderly.Combined with the data from the China Household Income Project(CHIP),this paper measures and evaluates the income redistribution effects which brought by the current policy and the three different adjustment plans.The results show that without considering the restriction of income conditions on policy benefits,compared with the current policy,the three deduction plans based on the differences in health status,age and number of the supported elderly is conducive to improving the fairness of the income redistribution,and the effect is more pronounced among low-income groups.In the result test,the deduction plan according to the difference in the number of the supported elderly failed the test;the regional differences of after-tax income redistribution show that the gap between the rich and the poor in the adjustment scheme has widened,which reminded us to pay attention to the relatively poor groups and their support pressure in the region when making policy adjustment,especially in the high-income region.