本文選題：個人所得稅　切入點：改革　出處：《湘潭大學》2014年碩士論文　論文類型：學位論文

【摘要】：眾所周知，自從我國實行改革開放政策以后，國民經(jīng)濟總量持續(xù)走高，居民收入水平也不斷上升，改革成果世界矚目。與此同時，我國居民的收入差距也在不斷擴大，從建國時期的普遍貧困，基尼系數(shù)基本為0，到2013年貧富懸殊，基尼系數(shù)高達0.473，并且眾多學者認為該基尼系數(shù)還存在低估�？傊�，我國收入差距已經(jīng)到了亟需解決的程度。實際上，我國政府也一直在出臺財稅政策，試圖調(diào)節(jié)收入差距，個人所得稅制度便是其中重要組成部分。自1980年我國個人所得稅制度基本確立到現(xiàn)在，政府曾多次進行個人所得稅制度改革。但是，隨著改革的推進，我國收入差距仍在擴大。因此，對已有的個稅改革進行政策評價，評價它到底有沒有起作用就顯得尤為必要。實際上，已有文獻對此進行研究，但研究結(jié)果莫衷一是。而且，鑒于微觀數(shù)據(jù)的缺失，這些文獻的分析結(jié)果基本上都立足于宏觀數(shù)據(jù)分析，忽略了微觀個體的異質(zhì)性，分析結(jié)果有一定的局限性。為此，本文利用中國收入分配研究院最新公開的微觀數(shù)據(jù)建立實證模型對2008年個人所稅制度改革進行政策評價，試圖通過實證分析結(jié)果，結(jié)合我國個人所得稅制度發(fā)展現(xiàn)狀，對我國未來的個人所得稅制度改革提出幾點政策建議。 首先，本文回顧整理了個人所得稅的宏觀經(jīng)濟效應，重點闡述了個人所得稅對調(diào)節(jié)收入分配的作用機制。其次，本文通過回顧我國的個人所得稅發(fā)展沿革，一步步剖析我國個人所得稅制度存在的問題，從理論的角度，為未來的個人所得稅制度改革尋找方向。接著，本文利用最新的CHIP數(shù)據(jù)（CHIP-2007和CHIP-2008）建立DID模型，對2008年的個人所得稅制度改革進行了實證分析，實證結(jié)果表明，此次個稅改革導致工薪階層的GINI系數(shù)上升了9.12%，是一次失敗的個稅改革。主要是因為，僅僅調(diào)整工薪所得稅扣除標準使得月工資收入大于1600的工薪階層（即“處理組”）的應納稅額降低，激勵他們增加勞動供給，工資收入上升，而對于月工資收入小于1600的工薪階層（即“控制組”）來說，，此次個稅改革對其沒有影響。最后，本文結(jié)合實證分析結(jié)果和我國個人所得稅制度發(fā)展現(xiàn)狀，從加大教育投入開拓個人所得稅稅源、拓寬稅基擴大個人所得稅調(diào)整范圍、調(diào)整扣除標準和累進稅率實現(xiàn)個人所得稅稅負公平等6個方面對我國未來個人所得稅制度改革提出了政策建議。
[Abstract]:As we all know, since the implementation of the policy of reform and opening to the outside world, the total amount of the national economy has continued to rise and the income level of the residents has been rising. The achievements of the reform have attracted worldwide attention. From widespread poverty during the founding of the people's Republic of China, the Gini coefficient was basically zero, and in 2013, the gap between the rich and the poor was very wide. The Gini coefficient was as high as 0.473, and many scholars believed that the Gini coefficient was still undervalued. The income gap in our country has reached a degree that needs to be solved. In fact, our government has been issuing fiscal and taxation policies to try to adjust the income gap. The personal income tax system is an important part of the system. Since 1980, the personal income tax system of our country has been basically established until now, the government has carried out the reform of the individual income tax system many times. However, with the development of the reform, The income gap in our country is still widening. Therefore, it is particularly necessary to evaluate the existing reform of personal income tax policy and whether it has any effect. In fact, there is already literature on this issue, but the results are not unanimous. In view of the lack of microcosmic data, the analysis results of these documents are basically based on macro data analysis, ignoring the heterogeneity of micro individuals, and the analysis results have some limitations. This paper establishes an empirical model to evaluate the reform of personal income tax system in 2008 by using the latest published micro data of the China Institute of income Distribution, and attempts to combine the current situation of the development of personal income tax system in China with the results of empirical analysis. This paper puts forward some policy suggestions on the reform of personal income tax system in the future of our country. First of all, this paper reviews the macroeconomic effects of personal income tax, focusing on the mechanism of individual income tax to regulate income distribution. Secondly, this paper reviews the development of personal income tax in China. This paper analyzes the problems existing in the personal income tax system of our country step by step, looks for the direction for the reform of the personal income tax system in the future from the theoretical point of view. Then, this paper establishes the DID model by using the latest CHIP data (CHIP-2007 and CHIP-2008). This paper makes an empirical analysis on the reform of personal income tax system in 2008. The empirical results show that the reform of personal income tax resulted in a 9.12 increase in the GINI coefficient of the working class, which was a failure in the reform of personal income tax. Just adjusting the payroll tax deduction rate will reduce the tax payable on wage earners who earn more than 1600 per month (that is, the "processing group"), encouraging them to increase the supply of labour and raise their wages. However, for the wage earners whose monthly wage income is less than 1600 (that is, the "control group"), the reform of personal income tax has no effect on it. Finally, this paper combines the results of empirical analysis and the current situation of the development of the personal income tax system in China. From increasing the investment in education to open up the sources of personal income tax and broaden the tax base to expand the scope of adjustment of individual income tax, This paper puts forward some policy suggestions on the reform of our country's future personal income tax system from the six aspects of adjusting the deduction standard and realizing the fairness of personal income tax burden by progressive tax rate.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F124.7

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