中國個人所得稅逆向調(diào)節(jié)作用研究
發(fā)布時間：2018-07-28 08:09
【摘要】：中國個人所得稅主要來源于城鎮(zhèn)居民收入,這二者的增長變動趨勢理應一致;但從來源結(jié)構(gòu)角度將個人所得稅收入與城鎮(zhèn)居民收入的變動趨勢進行對比分析,就會發(fā)現(xiàn)個稅各構(gòu)成項目的增速與對應的居民收入構(gòu)成項目的增速并不一致,而且個稅各構(gòu)成項目占個稅總額的比重與對應的居民收入占居民總收入的比重也表現(xiàn)出相反變動趨勢。這種稅收收入與稅基結(jié)構(gòu)變動的不匹配,反映出現(xiàn)行個稅對不同居民收入征稅不公,對居民收入差距存在明顯的逆向調(diào)節(jié)作用,因此應盡快推行綜合與分類相結(jié)合的征收制度,將個稅征稅重點轉(zhuǎn)向財產(chǎn)性收入,同時要進一步提高個稅的征管水平。
[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.
【作者單位】： 山西財經(jīng)大學財政金融學院;
【分類號】：F812.42
本文編號：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.
【作者單位】： 山西財經(jīng)大學財政金融學院;
【分類號】：F812.42
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