中国个人所得税逆向调节作用研究
发布时间：2018-07-28 08:09
【摘要】：中国个人所得税主要来源于城镇居民收入,这二者的增长变动趋势理应一致;但从来源结构角度将个人所得税收入与城镇居民收入的变动趋势进行对比分析,就会发现个税各构成项目的增速与对应的居民收入构成项目的增速并不一致,而且个税各构成项目占个税总额的比重与对应的居民收入占居民总收入的比重也表现出相反变动趋势。这种税收收入与税基结构变动的不匹配,反映出现行个税对不同居民收入征税不公,对居民收入差距存在明显的逆向调节作用,因此应尽快推行综合与分类相结合的征收制度,将个税征税重点转向财产性收入,同时要进一步提高个税的征管水平。
[Abstract]:China's personal income tax mainly comes from the income of urban residents, which should be consistent with the trend of growth, but from the perspective of source structure, this paper makes a comparative analysis of the change trend of income of individual income tax and that of urban residents. You will find that the growth rate of individual items of personal income tax is not consistent with that of the corresponding household income components. Moreover, the proportion of individual tax items in the total amount of personal income and the corresponding proportion of residents' income to the total income of residents also show the opposite trend of change. The mismatch between the tax revenue and the structural change of the tax base reflects that the current individual tax imposes unfair taxes on the income of different residents and has obvious adverse effect on the income gap of the residents. Therefore, we should carry out the collection system which combines the synthesis with the classification as soon as possible. Shift the focus of personal tax to property income, and further improve the level of personal tax collection and management.
【作者单位】： 山西财经大学财政金融学院;
【分类号】：F812.42
本文编号：2149455
[Abstract]:China's personal income tax mainly comes from the income of urban residents, which should be consistent with the trend of growth, but from the perspective of source structure, this paper makes a comparative analysis of the change trend of income of individual income tax and that of urban residents. You will find that the growth rate of individual items of personal income tax is not consistent with that of the corresponding household income components. Moreover, the proportion of individual tax items in the total amount of personal income and the corresponding proportion of residents' income to the total income of residents also show the opposite trend of change. The mismatch between the tax revenue and the structural change of the tax base reflects that the current individual tax imposes unfair taxes on the income of different residents and has obvious adverse effect on the income gap of the residents. Therefore, we should carry out the collection system which combines the synthesis with the classification as soon as possible. Shift the focus of personal tax to property income, and further improve the level of personal tax collection and management.
【作者单位】： 山西财经大学财政金融学院;
【分类号】：F812.42
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