个人所得税专项附加扣除的收入再分配效应——基于2019年个人所得税改革的微观模拟

财经论丛 ›› 2024, Vol. 40 ›› Issue (6): 37-45.

个人所得税专项附加扣除的收入再分配效应——基于2019年个人所得税改革的微观模拟

赵海利, 李茹

浙江财经大学财政税务学院,浙江杭州 310018

收稿日期:2023-07-26 出版日期:2024-06-10 发布日期:2024-06-13
通讯作者: 李茹(1987—),女,河北石家庄人,浙江财经大学财政税务学院博士生。
作者简介:赵海利(1968—),女,河北唐山人,浙江财经大学财政税务学院教授,博士生导师。
基金资助:
国家社会科学基金项目(19BJY222)

Income Redistribution Effect of Changes in Special Additional Deductions of Personal Income Tax: A Micro-simulation Based on the 2019 Reform of Personal Income Tax

ZHAO Haili, LI Ru

School of Public Finance and Taxation, Zhejiang University of Finance and Economics, Hangzhou 310018, China

Received:2023-07-26 Online:2024-06-10 Published:2024-06-13

摘要/Abstract

摘要： 个人所得税是政府调节收入分配、治理市场失灵的重要工具,对此本文用CFPS微观数据,从城乡居民收入结构异质性角度,模拟测算了个人所得税专项附加扣除的收入分配效应。结果表明:第一,专项附加扣除使得个人所得税平均税率降低;第二,引入专项附加扣除后,纵向公平降低整体上弱化了个人所得税的收入再分配效应;第三,通过多期CFPS数据模拟测算得知,随着经济发展和收入提高,个人所得税的收入再分配效应不断增强,专项附加扣除对该效应的弱化作用逐年递减。基于以上结论,本文提出实行负所得税政策,拓宽农民收入渠道并提高农村财产性收入,同时把更多收入类型纳入综合征税范围,以充分发挥个人所得税等直接税的收入再分配作用。

关键词: 个人所得税, 专项附加扣除, 收入结构异质性, 共同富裕, 收入再分配

Abstract: This paper uses CFPS micro-data to examine the heterogeneity of urban and rural residents' income structure, and conduct simulations to measure the income distribution effect of the practice of special additional deductions in national, urban and rural personal income tax. The results are as follows: Firstly, the change of special additional deduction lowers the average tax rate. Secondly, with the introduction of special additional deductions, the overall effect of the reduction in vertical equity has weakened the redistribution effect of the personal income tax. Thirdly, through the simulation of CFPS data in several periods, it is found that, with the economic development and the increase of income, the redistributive capacity of personal income tax has been increasing, and the weakened effect of redistributive income after the introduction of special additional deduction has decreased from year to year. Based on the conclusion, the paper proposes to carry out the negative income tax policy, widen the income channels of farmers and increase rural property income, and bring more income types into the scope of comprehensive taxation.

Key words: Personal Income Tax, Special Additional Deduction, Income Structure Heterogeneity, Common Prosperity, Income Redistribution

中图分类号:

F812.42

赵海利, 李茹. 个人所得税专项附加扣除的收入再分配效应——基于2019年个人所得税改革的微观模拟[J]. 财经论丛, 2024, 40(6): 37-45.

ZHAO Haili, LI Ru. Income Redistribution Effect of Changes in Special Additional Deductions of Personal Income Tax: A Micro-simulation Based on the 2019 Reform of Personal Income Tax[J]. Collected Essays on Finance and Economics, 2024, 40(6): 37-45.

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