财税与公共管理学院知识库

当前我国愈加凸显的居民收入分配不平衡带来了一系列诸如购买力下降致使经济萎靡等社会问题，不利于创建稳定和谐的社会。解决收入分配不平衡决定了我国今后的发展。由于个人所得税是一种累进税，能调节居民的收入与财富，所以在调节居民收入分配上有着至关重要的作用。虽然我国2019年元月一日开始正式开征的个人所得税有了很多改变，但改革效果如何还需进一步分析。

基于此，本文整合了个人所得税与收入分配的相关概念及理论，以2018年改革之后的的个人所得税为主要研究对象，先对我国改革前后的个人所得税从税制本身进行对比，紧接着运用CHFS微观数据对此次改革前后的居民收入分配的公平性和对各收入阶层的挤入效应进行实证，得出的结论如下：第一，个人所得税对GDP和财政收入影响较小。第二，个人所得税的费用扣除标准缺乏动态机制，没有考虑到地区和物价因素。第三，个人所得税的整体公平性不佳，但仍旧有正向的调节作用。第四，个人所得税有利于扩大中等收入群体。

通过以上结论可以发现，现行税制仍然存在许多需要改进的地方，为了进一步提高个人所得税的公平性，提高中等收入群体比重，建立和谐稳定的收入分配结构，实现收入分配平衡，提出以下建议：第一，明晰个人所得税的功能定位，目前以调节功能为主。要在以调节收入分配为主的基础上改革税制。第二，建立免征额指数化调整机制，将物价水平、地区因素考虑到费用扣除中，并扩展专项附加扣除范围。第三，优化综合所得的税率与级距，合理制定个人所得税的最高边际税率，扩大级距。第四，扩大综合征收范围。将除免税外的收入纳入综合所得。第五，将家庭做为综合所得税的纳税单位。第六，加强个人所得税与其他政策的联动以扩大中等收入群体。

Current our country increasingly highlight the residents income distribution imbalance has brought a series of social problems, such as purchasing power decline causes economic malaise is not conducive to create a stable and harmonious society.The solution to the imbalance of income distribution determines the future development of China.Cause individual income tax is a kind of progressive tax which can adjust inhabitants’ wealth and income,so it plays a crucial role in adjusting.Though China started to collect new individual income tax officially on January 1,2019,which has undergone many changes,the effect of the reform needs further analysis.

Based on this, this paper integrates the concepts and theories related to personal income tax and income distribution, and takes the personal income tax after the 2018 reform as the main research object,it first compares the individual income tax before and after China’s reform from the tax system itself,then uses CHFS micro-data to compare the fairness of residents' income distribution before and after the reform and conducts the squeeze-in effect of various income classes empirically.The conclusions are as follows:First,new individual income tax has a small effect on GDP and fiscal revenue.Second,new individual income tax deduction standard lacks a dynamic mechanism,and regional and price factors does not take into account.Third,the overall fairness of individual income tax is not good, but it still has a positive regulating effect.Fourth,new individual income tax is helpful to the expansion of middle-income group.

Through the above conclusions can be found that the existing tax system still needs to improve,so as to further improve the fairness of personal income tax,raise the rate of middle-income groups,and establish income distribution structure a harmony and stability,realize the equality of revenue sharing,here are some suggestions:first,clear the new income tax function orientation,currently focusing on adjustment functions.We should reform the tax system on the basis of adjusting income distribution.Second,establish an indexed mechanism for adjusting the amount of tax exemptions,take the price level and regional factors into account in deductions,and expand the scope of special additional deductions.Third,optimize the tax rate and range of comprehensive income,reasonably set the maximum marginal tax rate of individual income tax and expand the range of individual income tax.Fourth,expand the scope of comprehensive collection.Include income in consolidated income other than tax exemption.Fifth,take the family as a comprehensive income tax unit.Sixth,strengthen the linkage between individual income tax and other policies to expand the middle-income group.