2011年个人所得税改革的收入再分配效应

【关键词】:个人所得税;;再分配;;工资薪金所得税;;免征额;;税率结构
【摘要】:本文考察2011年9月1日实施的个人所得税改革的收入再分配效应。根据目前我国分项课征的个人所得税征管模式,本文推导出税收的收入再分配效应指数按收入构成的分解方法。根据该分解方法的主要分析结果可概括为两点:其一,平均税率的高低是个税收入分配效应大小的主要决定因素,累进性则是次要的。由于平均税率的降低,本次税收改革弱化了本来就十分微弱的个人所得税的收入分配效应。其二,我国个人所得税整体累进性指数随工资薪金所得费用扣除的提高呈倒U型。十分巧合的是,本次改革确定的3500元免征额正好处于倒U型的最大值,超过3500元的费用扣除反而会削弱我国个税的累进性。
Objective of this study is to evaluate redistributive effects of personal income tax reform implemented last september in China.We decompose the MT index by income components,in order to investigate deduction and rate of tax of each itemized taxable income component on redistributive role of the personal income tax as a whole.Main conclusion from this study includes that while the reform increased progressivity,it reduced average rate of tax and eventually weakened redistributive role of the personal income tax,and that given deductions and rates of tax for other taxable income components constant,raising deduction of wage and salary(dominant component of the taxable income) increases the progressivity of the total personal income tax first,and reduce it then.