我国个人所得税教育专项附加扣除的收入调节效应

Study on the Income Adjustment Effects of Educational Special Additional Deductions of China’s Personal Income Tax

采用中国家庭追踪调查(CFPS2020)的数据,通过计算减税绝对额、税负变化、基尼系数以及MT指数等,分析2018年个人所得税税制改革后,继续教育专项附加扣除与子女教育专项附加扣除对我国居民的收入调节效应。研究发现,在我国现行个人所得税税制下,继续教育附加扣除以及子女教育附加扣除虽然减轻了部分纳税人的税收负担,但在一定程度上削弱了个人所得税调节居民收入差距的作用。此外,通过分解基尼系数的方法,测算两项教育附加扣除在不同地区的收入调节效应。结果表明,基于不同地区经济发展情况的差异,以及纳税人的整体收入水平的不同,两项附加扣除在不同地区的收入调节效应存在差异,整体而言对西部地区的调节效应较为显著。在实证研究结论的基础上,结合国际经验为我国的个人所得税税前教育扣除政策提出相应改进建议,包括优化附加扣除标准、设立专项补贴以及明晰扣除范围和扣除方式。

Using the data of China Family Panel Studies(CFPS2020)to calculates the absolute amount of tax reduction,the change of tax burden,Gini coefficient and MT index,this paper analyzes the adjustment effect of special additional deduction for continuing education and children’s education on Chinese residents income after the reform of personal income tax system in 2018.The findings show that under the current tax system,the two education deductions have reduced the tax burden of some taxpayers,but have weakened the role of personal income tax in regulating the residents income gap to a certain extent.In addition,by decomposing the Gini coefficient,the paper shows differences in the income adjustment effects of the two education additional deductions in different regions.The results show that,based on the differences in economic development of different regions and the overall income level of taxpayers,the income adjustment effects of the two additional deductions in different regions are different,and the adjustment effects on the western region are more significant.On the basis of empirical research conclusions,combined with international experience,this paper puts forward corresponding improvement suggestions for pre-tax education deduction policy of China’s personal income tax,including optimizing additional deduction standards,setting up special subsidies,and clarifying deduction scope and method.