我国个人所得税调节居民收入分配的有效性研究

我国个人所得税中影响收入分配效应最明显的是工资薪金所得，其采用累进税率，致使高收入阶层的税负高于低收入阶层，因而对社会贫富差距具有调节作用，有利于促进财富在社会成员之间的公平分配。然而自我国个人所得税开征以来，个税收入逐年上涨，但基尼系数并未下降，反而在有些年份呈现出上升态势。这表明随着个人所得税的开征，我国社会贫富差距有增无减。本文运用《中国统计年鉴》的数字资料进行计量核算，比较税前、税后基尼系数，分析了我国个人所得税调节居民收入分配的有效性。研究结果表明，我国个人所得税确实降低了社会成员间的分配差距，但其实际成果并不明显。基于这一结果，本文分析了出现这种情况的主要原因：一方面是个人所得税制本身的缺陷；另一方面在于税收征管力度不足。对此，本文提出从税制设计改革和税收征管改革两方面进行改革以增强其调节居民收入分配的有效性。

关键词：个人所得税   居民收入分配调节   有效性

Study on the Effectiveness of Individual Income Tax to Adjust the Income Distribution of Residents in China

Abstract

Wage and salary income, the most obvious influence on income distribution, adopt a progressive tax rate, which means taxes on high earners higher than the low income stratum. It has a regulatory role in the social gap between the rich and the poor and it can promote the fair distribution of social wealth.However, since China's individual income tax imposed, tax revenue has increased year by year, but the Gini coefficient does not fall and showed a rise in some years. This suggests that with the introduction of personal income tax in our country, the social gap between rich and poor increased. In this paper, the "China Statistical Yearbook" data were calculated and the pre-tax and after-tax Gene coefficients were compared to analyse the effectiveness of China's personal income tax adjustment of income distribution.The research shows that the income distribution gap between residents is reduced, but the actual effect is not obvious.Based on the results, this paper analyzes the main reasons for this situation: on the one hand, the defects of the individual income tax system; on the other hand, the lack of tax collection and management.In this regard, this paper proposes two aspects of tax reform and tax collection and management reform in order to enhance the effectiveness of individual income tax adjustment of income distribution.

Key words：Individual income taxIncome distribution adjustmentEffectiveness

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