本文選題：個(gè)人所得稅 + 非貨幣性收入�。� 參考：《統(tǒng)計(jì)研究》2017年08期

【摘要】：在我國(guó),大量的非貨幣性收入并未計(jì)入個(gè)人所得稅稅基,因此個(gè)稅很可能對(duì)貨幣性收入多、非貨幣性收入少的人多征稅,而對(duì)貨幣性收入少、非貨幣性收入多的人少征稅,從而對(duì)收入分配產(chǎn)生逆向調(diào)節(jié)作用。本文利用面板門限模型進(jìn)行實(shí)證分析,結(jié)果發(fā)現(xiàn):當(dāng)能夠獲得更多非貨幣性收入的財(cái)政供養(yǎng)人口占比小于16%時(shí),個(gè)稅的收入分配效應(yīng)是不顯著的;當(dāng)財(cái)政供養(yǎng)人口占比超過16%時(shí),個(gè)稅將對(duì)收入差距產(chǎn)生明顯的逆向調(diào)節(jié)作用。建議將非貨幣性收入盡可能全部納入個(gè)稅稅基,并將個(gè)人所得稅的功能定位為向高收入者籌集財(cái)政收入的同時(shí)兼顧調(diào)節(jié)收入分配。
[Abstract]:In our country, a large amount of non-monetary income is not included in the individual income tax base, so personal income tax is likely to tax more money income, less non-monetary income, and less monetary income. As a result, income distribution has a reverse adjustment effect. In this paper, the panel threshold model is used for empirical analysis. The results show that the income distribution effect of income tax is not significant when the proportion of the financial dependent population who can obtain more non-monetary income is less than 16. When the proportion of financially dependent population exceeds 16, the income gap will be significantly reversed regulated by personal income tax. It is suggested that the non-monetary income should be brought into the tax base as fully as possible, and the function of individual income tax should be defined as raising financial revenue from high income earners and adjusting income distribution.
【作者單位】： 廈門大學(xué)經(jīng)濟(jì)學(xué)院財(cái)政系;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目“公共服務(wù)非均等化、逆向財(cái)政機(jī)制與收入差距”(71373220)資助
【分類號(hào)】：F126.2;F812.42
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本文編號(hào)：1790622