个人所得税的收入分配效应研究.docVIP

个人所得税的收入分配效应研究 【内容提要】：随着我国国民经济的不断发展，居民的生活水平有了明显的提高。但与此同时，一系列问题也随之而来，我国的个人收入分配差距也在不断拉大,其中收入分配不公、贫富差距日益扩大的问题越来越受到人们的广泛关注，我国基尼系数已经超过国际标准0.4，这严重影响了我国经济的可持续发展。个人所得税作为调节收入分配的主要税种，近年以来逐渐发挥了对收入分配差距的调节作用。通过抑制居民贫富差距过大，实现公平分配对高收入阶层课以重税，增加低收入阶层可支配收入，来改善收入分配不均的状况，同时与相关税收政策相结合，从而达到缩小收入差距的效果。本文力图从平均税率累进性的角度，来分析个人所得税对收入分配的影响。利用1995年—2008年城镇居民相关数据的检验，我们得出结论：个人所得税平均税率在不同收入组之间具有累进性，个人所得税对收入分配具有正效应，能都起到缩小收入差距，促进社会公平的作用。 【关键词】：个人所得税 收入分配 收入差距 平均税率 税负累进性 Abstract：With the continuous development of our national economy, residents living standards have been significantly improved. But at the same time, a series of disputes, Our personal income distribution gap widens, which also rising income distribution gap between the injustice, growing problem by more and more peoples extensive concern, Chinas gini coefficient has more than international standard 0.4, it seriously affected the sustainable development of our economy. Individual income tax as adjusting income distribution in the main categories of taxes, since played to gradually income distribution gap adjusting effects. By inhibiting residents widening economic gap, to realize fair distribution high-income people heavily taxed, increase low-income disposable income, to improve the unequal distribution of income situation, at the same time and combining relevant tax policy, so as to achieve the effect of narrowing the income gap. This paper tries to progressive tax from the Angle of the average personal income tax, to analyze the influence of the distribution of income. Using the 1995-2008 urban residents of the inspection data, we conclude that the average personal income tax rates in different income groups with progressive, between individual income tax on the income distribution has the positive effect, can help narrowing the income gap, promote social fairness and role. Keywords：Personal income tax income distribution Progressive tax burden 目 录 一、引言 二、我国居民收入分配的现状 （一）我国居民收入分配的现状 （二）收入差距逐渐扩大的原因 三、个人所得税的调整对收入分配的调节作用 四、个人所得