论文部分内容阅读
个人所得税是调节收入分配差距的有效手段。本文以2000-2010年之间的数据作为样品,对个人所得税的再分配效应以及累进性建立理论模型进行了实证分析,分析影响其变化的深层次的原因,实证分析结果表明:我国的个人所得税起到了正向的调节作用,即缩小了收入分配之间的差距,并且该作用正在逐年加强,但是调节效果比较有限。我国的平均税率偏低,并且累进性呈现下降的趋势,其中工资薪金是个人所得税累进性的主要来源。本文提出了相应的改革策略。
Personal income tax is an effective means of adjusting the income distribution gap. Based on the data of 2000-2010, this paper makes an empirical analysis of the personal income tax redistribution effect and the progressive establishment of theoretical models, and analyzes the underlying causes of the changes. The empirical results show that the personal income tax Played a positive regulatory role, which narrowed the gap between income distribution, and the role is being strengthened year by year, but the regulatory effect is more limited. The average tax rate in our country is low and declines progressively, with wage and salary being the main sources of progressive personal income tax. This paper presents the corresponding reform strategy.