个人所得税对居民收入分配差距的调节作用

　　摘 要

　　随着我国经济体制的深入改革，经济整体高速增长，居民收入水平也显着提高。但是，我国城乡之间、区域之间及行业之间居民收入分配的差距也逐渐扩大，这已经成为我国社会稳定和经济可持续发展进程中不可忽视的重要问题之一，同时，我国也成为全球贫富差距比较大的国家之一。

　　在调节居民收入分配差距上，个人所得税具有举足轻重的作用。相对于消费税、增值税这些间接税，个人所得税作为一种直接税，对居民的收入调节作用较为显着。但随着我国经济的发展，个税在调节居民收贫富差距和缩小基尼系数方面，显得力不从心，甚至在某些情况下呈现出“逆向调节”,个人所得税调节居民收入差距的功能没有有效发挥出来的现象。究其原因主要在于个人所得税收入占税收收入的比重低、个人所得税的课税范围较窄、费用扣除制度不合理等方面。

　　因此，对于个人所得税调节居民收入分配差距问题的研究，不但具有重要的理论意义，而且存在着重大的现实意义。

　　本文主要以“个人所得税调节居民收入差距”为主线，首先对个人所得税调节居民收入分配差距进行基础性研究，得到个人所得税调节居民收入分配差距研究的必要性，然后对文献进行了综述，在此基础上构建本文的研究框架，介绍本文采用的研究方法，提出新的创新点和存在的不足之处。第二，对收入分配、收入分配差距、个人所得税等概念及内涵进行了界定，指出衡量收入分配差距的指标，对个人所得税的功能进行了定位，探讨个人所得税调节居民收入分配差距的机制，最后从个人所得税的课税模式、课税范围、税率、费用扣除制度等方面对个人所得税调节居民收入分配差距的问题进行了理论分析。第三，对于个税调节居民收入差距进行实证分析，利用 F 检验和 T 检验选取合理的历年基尼系数和平均税率，通过 ADF 检验、协整检验和误差修正模型对城镇居民收入差距进行实证分析并得出相应结论；对我国居民收入差距的现状进行分析；并从我国个人所得税收入占总体收入比重低、分类所得税制度设计不合理、课税范围较窄、税率设计不科学、费用扣除制度不合理四个方面对个人所得税调节居民收入分配差距效应不明显进行了分析。文章的第四部分是借鉴外国经验，通过对美国、英国、澳大利亚个人所得税调节居民收入差距的相关措施进行了比较研究，从中获得对我国个人所得税改革和完善有借鉴价值的经验。最后，立足于目前中国的国情，针对如何促进个人所得税调节居民收入差距，提出了相应的建议。

　　关键词：个人所得税 收入差距 课税模式 税率。

　　Abstract: With the deepening reform of the economic system, overall economic growth,income levels have increased significantly. However, between urban and rural areas,the gap between income distribution between regions and industries has graduallyexpanded, it has become one of the important issues of social stability and sustainableeconomic development of the process can not be ignored, while China has alsobecome the world's One of the relatively large gap between rich and poor countries.

　　In regulating income distribution gap, the personal income tax has a pivotal role.

　　Excise tax, value added tax these indirect taxes, personal income tax as a direct tax,income regulation of residents more significant relative. But with China's economicdevelopment, a tax adjustment for residents in and out of the closing gap between theGini coefficient, appeared to be inadequate, and in some cases showing a “reverseadjustment”, the individual income tax income gap adjustment function does noteffectively play out phenomenon. The main reason is that personal income taxrevenue in the proportion of low-income, personal income tax base is narrow, expensededuction system is unreasonable and so on. Therefore, the study of individualincome tax adjustment of income distribution gap, not only has important theoreticalsignificance, but there are significant practical significance.

　　In this paper, “personal income tax adjustment income gap” as the main line, thefirst personal income tax adjustment of income distribution gaps in basic research, theneed for personal income tax adjustment of income distribution gap has been studied,and then conducted a review of the literature in this constructed based on the researchframework, this paper describes the methodology proposed new innovations and atthe presence of deficiencies. Second, the distribution of income, the income gap,personal income defines the concept and connotation, noting measure of incomedistribution gap indicators of personal income functions were positioned to explorethe personal income tax income distribution gap adjustment mechanism, and finallyfrom personal income taxation model, aspects of the tax, tax rates, expense deductionon personal income tax system, such as adjusting income distribution disparity theoretical analysis. Third, for a tax adjustment income gap empirical analysis using Ftest and T test to select a reasonable Gini coefficient and the average rate over theyears, through the ADF test, cointegration test and error correction model of theincome gap between urban residents and empirical analysis draw the appropriateconclusions; against the status quo of China's income gap is analyzed; and ourpersonal income tax revenue from the low proportion of overall revenue, segmentincome tax system design is unreasonable, the tax base is narrow, rate designunscientific, unreasonable expense deduction system four aspects of the personalincome tax adjustment of income distribution gap effect is not obvious analyzed. Thefourth part of the article is to learn from foreign experience, through the United States,Britain, Australia and the personal income tax adjustment related to the income gapmeasures the comparative study and gain a personal income tax reform and improveour country learn the value of experience. Finally, based on the current situation inChina and how to promote the personal income tax adjustment for the income gap,made recommendations accordingly.

　　Keywords: personal income tax income gap taxation model tax rate.

　　目 录

　　摘 要

　　Abstract

　　1 引 言

　　1.1 研究背景与意义

　　1.1.1 研究背景

　　1.1.2 研究意义

　　1.2 文献综述

　　1.2.1 国外研究现状

　　1.2.2 国内研究现状

　　1.3 研究的主要内容

　　1.4 研究方法

　　1.4.1 归纳演绎法

　　1.4.2 规范与实证相结合的方法

　　1.5 可能的创新点与不足

　　1.5.1 可能的创新点

　　1.5.2 不足之处

　　2 个人所得税调节居民收入分配差距的理论分析

　　2.1 相关概念

　　2.1.1 收入分配

　　2.1.2 收入分配差距

　　2.1.3 收入分配差距的衡量指标

　　2.2 个人所得税调节居民收入分配差距的机理

　　2.2.1 个人所得税的功能定位

　　2.2.2 个人所得税调节收入分配差距的机制

　　2.3 个人所得税调节居民收入差距的手段

　　2.3.1 个人所得税的课税模式

　　2.3.2 个人所得税的课税范围

　　2.3.3 个人所得税的税率

　　2.3.4 个人所得税的费用扣除制度

　　3 个人所得税调节收入差距的实证分析

　　3.1 模型的建立

　　3.1.1 数据来源及选取

　　3.1.2 计量模型的建立

　　3.2 模型的分析及结论

　　3.2.1 模型的分析

　　3.2.2 模型的结论

　　3.3 我国居民收入分配差距的现状分析

　　3.3.1 我国居民收入整体上差距很大

　　3.3.2 城乡之间居民收入差距

　　3.3.3 地区之间居民收入差距

　　3.3.4 行业之间居民收入差距

　　3.4 个人所得税调节居民收入差距效应不明显的原因分析

　　3.4.1 个人所得税收入占税收收入的比重低

　　3.4.2 分类所得税制度设计不合理

　　3.4.3 课税范围较窄

　　3.4.4 税率设计的不科学

　　3.4.5 费用扣除制度不合理

　　4 个人所得税调节居民收入差距的国际经验与借鉴

　　4.1 美、英、澳三国的个人所得税制度

　　4.1.1 美国个人所得税相关制度

　　4.1.2 英国个人所得税相关制度

　　4.1.3 澳大利亚个人所得税相关制度

　　4.2 西方发达国家个税调节居民收入分配差距的经验和启示

　　5 促进我国个人所得税调节居民收入分配差距的建议

　　5.1 选择适合我国国情的最佳课税模式

　　5.2 扩大个人所得税的课税范围

　　5.3 减少税率级次，合理确定税率结构

　　5.4 完善费用扣除制度

　　5.5 其他相配套措施

　　结 论

　　参考文献