【作者】 袁沙；

【导师】 童疆明； 张芸；

【作者基本信息】 新疆财经大学 ， 税务硕士（专业学位）， 2022， 硕士

【摘要】 随着我国经济不断发展,居民整体收入和生活水平都大幅提高,但在世界银行和国家统计年鉴公布的数据显示,近十年内,我国基尼系数始终处于国际警戒线0.4以上,说明我国内部贫富差距过大、收入分配不均等问题依然没有得到有效解决。每个纳税人心中都有一杆平衡称,不同社会阶层的纳税人之间收入差距过大,使得平衡称发生倾斜,进而损害社会公平和降低低收入者的生产积极性,然而,征收个税就像是给平衡称增加砝码。个税作为一种直接税与纳税人收入紧密相连,也是让纳税人税负痛感最明显的一个税种,起着调节收入分配、促进社会公平的重要作用。自个税开征以来,就其调节收入分配方面的不断优化改革一直备受社会大众关注。在第十三届全国人民代表大会常务委员会第五次会议上对我国个税进行了第七次修订,审核通过了《个人所得税法》(以下简称:新税制),于2019年1月1日起全面实施。本次个人所得税改革(以下简称:新一轮个税改革)是七次改革中力度最大的一次,首次将分类课征模式改为分类与综合两者相结合的混合课征模式,并综合考虑纳税人生活负担,增加了专项附加扣除等内容。更加“人性化”的改革内容,充分体现了新一轮个税改革调节收入分配、促进社会公平的重要作用。本文在新一轮个税改革的背景下,借用2018CFPS(中国家庭追踪调查)微观数据库中东西部地区的城镇居民数据样本,采用因素分析法和指数分析法来研究新一轮个税改革相关内容是如何调节城镇居民收入分配的、会产生何种政策效果、对比改革前后的城镇居民收入分配效应大小以及东西部地区的效应差异等问题。本文首先梳理国内外相关文献,筛选出衡量个税调节收入分配的方法和测算指标,比如:MT指数、K指数、横向公平效应、纵向公平效应等;其次,在相关理论基础上,采用举例论证的方法,从城镇居民的收入来源、不同收入层级等角度,分析新一轮个税改革的主要内容是如何影响城镇居民收入分配的;再次,结合我国东西部地区的城镇居民人均可支配收入数据和基尼系数来分析两大区域的宏观收入分配现状;在微观层面,将2018CFPS的微观数据进行时化处理,测算出东西部地区的相关效应指标来量化个税调节城镇居民收入分配的效应大小,对比东西部地区城镇居民的收入分配效应进行综合分析新一轮个税改革调节城镇居民收入分配的效应。最后,借鉴美国家庭征税模式、德国的附加扣除等经验,建议国家税务机关加强信息化、智能化征税建设,在科学技术条件适宜的前提下,设置较为灵活有针对性的附加扣除体系,并将财产收入、资本所得等多元收入来源纳入改革范围。测算结果显示,经济水平较高的东部地区新一轮个税改革调节城镇居民收入分配的效应强于西部地区,但平均税率大幅降低导致纵向公平受损,进而使得东西部地区MT指数均有一定下降,说明其收入再分配效应有所减弱;采用因素分析法对新一轮改革主要内容的影响研究发现,四项收入综合计税方式,使得收入相同的纳税人税收负担也相同,并且可以更加充分享受基本减除费用额,很大程度增强了收入分配横向公平;然而提高基本减除费用是导致平均税率下降、横向公平效应减弱的重要原因,增加专项附加扣除使得高收入群体受益程度大于低收入群体,损害了纵向公平效应,降低了收入再分配效应,不利于缩小收入分配差距。更多还原

【Abstract】 With the continuous development of China’s economy,the overall income and living standards of residents have improved significantly.However,according to the data released by the World Bank and the National Statistical Yearbook,in the past decade,China’s Gini coefficient has always been above 0.4 on the international alert line,indicating that the gap between the rich and the poor within China is too large,and the income distribution is still unequal.It has been effectively solved.Every taxpayer has a balanced statement in his heart.The income gap between taxpayers from different social strata is too large,which makes the balance skewed,which in turn undermines social equity and reduces the productivity of low-income taxpayers.However,the collection of personal income tax is like adding weight to the balance.As a direct tax,personal income tax is closely linked to taxpayer income,and it is also the most obvious tax that makes taxpayers feel the burden of tax.It plays an important role in regulating income distribution and promoting social equity.Since the introduction of personal income tax,the continuous optimization and reform of its regulation of income distribution has attracted the attention of the public.At the fifth meeting of the Standing Committee of the 13 th National People’s Congress,China’s individual income tax was revised for the seventh time,and the new tax system was approved,which will be fully implemented from January 1,2019.This personal income tax reform(hereinafter referred to as the new round of personal income tax reform)is the most powerful of the seven reforms.For the first time,the classified tax model has been changed to a mixed levy model that combines classification and synthesis,and comprehensively considers the burden of taxpayers’ living,and special additional deductions have been added.Under the background of the new round of personal income tax reform,this paper borrows data samples from the western Middle East of the 2018CFPS(China Household Tracking Survey)micro database,and uses factor analysis and index analysis to study how the new round of personal income tax reform regulates income distribution and what policy effects will produce.Compare the size of the income distribution effect before and after the reform and the differences between the east and west.First of all,this paper sorts out the relevant literature at home and abroad,and screens out the methods and measurement indicators to measure personal income tax to adjust income distribution,such as the MT index,K index,horizontal fair effect,vertical fair effect,etc.Secondly,on the basis of relevant theories,the method of illustration is adopted from different income sources and different income.From a hierarchical perspective,analyze how the main content of the new round of personal income reform affects the income distribution of residents.Thirdly,the current situation of macro-income distribution in the two regions is analyzed in combination with per capital income data and Gini coefficient in the eastern and western regions of China.At the micro level,the micro database of 2018 CFPS is calculated.We measure the relevant effect indicators of the East and West to quantify the effect of personal income tax in adjusting income distribution,and compare the income effect of the East and West to comprehensively analyze the effect of the new round of personal income tax reform in adjusting income distribution.Finally,drawing on the experience of the American family taxation model and Germany’s additional deduction,it is recommended that the national tax authorities strengthen the construction of information and intelligent taxation,set up a more flexible and targeted additional deduction system under the premise of appropriate scientific and technological conditions,and include diversified sources of income such as property and capital income.The calculation results show that the new round of personal income tax reform in the eastern region with a high economic level has a stronger effect in regulating income distribution than in the western region,but the sharp reduction of the average tax rate has led to the damage to vertical fairness,which in turn has led to a certain decline in the MT index in the eastern and western regions,indicating that its income redistribution effect has weakened.The factor analysis method is used to The impact study of the new round of reform found that the four comprehensive income taxation methods make taxpayers with the same income the same tax burden and can enjoy the basic expense deduction more fully,which greatly enhances the horizontal and fairness of income distribution.However,the increase in the basic expense deduction leads to the decline and horizontal average tax rate.The important reason for the weakening of the fairness effect is that the increase of special additional deductions benefits high-income groups more than low-income groups,which undermines the vertical equity effect,reduces the income redistribution effect,and is not conducive to narrowing the income distribution gap.更多还原