个税改革对中国宏观经济的影响

The Impact of Individual Income Tax Reform on Macro Economy of China

本文研究了个税改革对中国宏观经济的影响。在居民收入方面,一方面,通过收入例举法计算新应纳税额、每月少交税额以及减税比例表明,个税改革对不同收入阶层居民的影响存在明显差异。另一方面,在其他所得上,对综合所得收入较低的群体来说,其劳务报酬、稿酬、特许权使用费适用的税率将显著降低,而对综合所得收入较高的群体来说,其他所得适用的税率将显著提升。在宏观经济方面,本次个税改革所释放的税收减免必然会引起消费扩张,进而带动国内GDP增长。若以2017年GDP(82.71万亿)为例,则本次个税改革可以拉动中国GDP增长0.87个百分点。

This paper studies the effects of tax reform on the macroeconomy. In terms of resident income, on the one hand, the calculation of the new taxable amount, the tax reduction amount per month and the tax reduction ratio through the income example method shows that there is a significant difference in the impact of the individual tax reform on the residents of different income groups. On the other hand, in other earnings, the tax rate applicable to labor remuneration, author remuneration, and royalties will be significantly reduced for the group with comprehensive lower income, while the tax rate applicable for other incomes will be significantly higher for those with higher comprehensive incomes. In terms of macroeconomics, the tax reductions and exemptions implemented by this tax reform will inevitably lead to the expansion of consumption, which in turn will drive the growth of domestic GDP. By taking GDP(82.71 trillion) in 2017 for example, this tax reform can pull the GDP of China by growth of 0.87 percentage points.