【作者】 董旸；

【导师】 樊丽明；

【作者基本信息】 山东大学 ， 财政学， 2009， 博士

【摘要】 个人所得税是一种针对个人收入的直接税收。自1799年英国首创现代意义上的个人所得税以来,历经两个多世纪的发展和完善,个人所得税已经成为现代政府组织财政收入、调节社会收入分配、稳定经济运行的基本手段之一,并成为大多数发达国家的主体税种,在发展中国家的地位也日益重要。关于个人所得税的研究角度有很多,其中个人所得税收入问题是受到政府与民众广泛关注的重点问题之一,因为税收收入既是税收发挥职能的结果,也是税种发挥职能的前提,所以收入问题是个人所得税职能是否到位的重要标志。但是对于个人所得税能够有多少收入,应当有多少收入,始终是一个众说纷纭的问题。从我国的情况看,1978年改革开放以来,我国居民收入逐步提升的同时,贫富差距也在逐步拉开,为个人所得税的开征奠定了税源基础。我国于1980年9月首次开征了个人所得税,直到1994年,正式确立了现代意义上的个人所得税税收制度。个人所得税虽然是一个年轻的税种,但是其发展之快,争议之大,位列各税种之首。从发展速度上看,随着市场经济的发展,目前全国个人所得税收入已成为第四大税种。个人所得税规模增长之快,超过了其它任何税种。1981年个人所得税总额0.5亿元,占总税收总收入比重不足0.01%,占GDP比重不足0.001%,到2007年个人所得税收入已经达到3184.98亿元,占税收总收入6.98%,占GDP比重1.276%,平均每年增幅高达50.64%。从争议程度上看,民众、政府和税务机关各有利益点和诉求点。因为与每个公民的利益直接相关,个人所得税成为群众关注度最高的税种,因为增收能力较强,个人所得税成为政府期望最高的税种,因为征纳双方信息不对称,个人所得税成为征管难度最大的税种。各方面都亟待有一个公论:个人所得税收入能力能有多大?对我国而言,多大的个人所得税的收入是最合适的?所以,研究个人所得税收入能力,对预测分税种收入总量,规范个人所得税的收入规模和结构,合理界定个人所得税职能范围都有着重大的理论意义和实践意义。按照规范与实证相结合的思路,本文共分8章。第3-8章是本文的主体部分。其中,第3-4章是基本理论分析,第5-8章则是中国的个人所得税收入能力的实证分析。第1章“导论”,主要介绍本文的选题意义、主要概念界定、文章的结构框架以及创新点与不足之处。第2章“文献综述”,主要是对目前国内外有关个人所得税收入能力的概念和影响因素进行了归纳,对我国个人所得税收入能力测算和最优度判断及个人所得税制和征管模式改革的相关研究文献进行了梳理、总结和评价。第3章“个人所得税收入能力的决定因素及作用机理”,为了探讨个人所得税收入能力是由哪些因素决定的,笔者将个人所得税收入能力分为两个层次。第一个层次是潜在的收入能力,即在一定的社会格局下,可能蕴含多大的个人所得税收入能力。宏观经济和收入分配决定了税源,与税收制度三大因素共同决定了个人所得税的潜在收入能力。第二个层次是现实的收入能力,即在潜在收入能力一定的前提下最终形成的个人所得税实际收入。决定潜在收入能力转化为现实收入能力的关键点是纳税人行为。决定纳税人行为的因素包含征管模式、纳税人特征和社会环境三个大的方面。在税收环境内部,征管模式和纳税人特征条件决定了纳税人行为。在税收环境外部,种种社会环境也从成本收益角度影响纳税人行为。征管模式、纳税人特征和外部社会环境三个因素共同决定了潜在收入能力转化为实际收入的转化率,在潜在收入能力既定的前提下,形成了最终的现实收入能力。第4章“个人所得税最优收入能力”,在个人所得税现实收入能力形成的过程中,政府并非被动的接受个人所得税收入的量,而是将效率与公平的追求贯彻到内生变量——税收制度的设置上,来调节个人所得税收入能力的大小,以获得社会最优的个人所得税收入能力。那么什么是最优的个人所得税收入能力呢?笔者首先构建了个人所得税的总社会效用函数,以个人所得税的经济效率损失作为个人所得税的经济成本,以政府的征税公务成本作为个人所得税的行政成本,二者构成了个人所得税的成本函数,以个人所得税的核心收益——社会公平改进程度作为收益函数,收益函数减去成本函数就是个人所得税的总效用函数。然后笔者将个人所得税最优收入能力定义为个人所得税总效用达到极大值时的那个点,通过个人所得税总效用函数的数理推导,得到了最优收入能力点的数理特征。最后笔者又分析了现实约束条件,如信息不完全、政府收入最大化倾向等现实因素如何影响最优点的移动。至此,本文的理论部分完成。第5章“我国现行税制的个人所得税收入能力”,开始进入实证部分。在3-4章的理论基础上,对我国个人所得税收入能力进行了分析。由于潜在收入能力是现实中不可观测的量,笔者首先利用山东省个人收入典型调查为样本,构建了一个有税目细分的测算模型,测算了我国2000-2007年的个人所得税潜在收入能力。结果显示,我国潜在收入能力与现实收入能力存在不小的差距。但是,现实收入能力小于潜在收入能力是各国普遍存在的正常现象,即使现实收入能力大幅小于潜在收入能力,依然不能仓促的下结论,认为我国现实收入能力偏低。判断个人所得税收入能力高低的标准是与最优收入能力的比较。本章第二节引用第4章所推导的最优收入能力存在的充分条件,将我国的实际情况与规范分析中的条件一一对照,最终得到现实收入能力偏低的基本结论。第6章“我国个人所得税现实收入能力不足的诸因素缺陷分析”,基于第5章的结论,笔者查找了现实收入能力偏低的原因。首先用协整回归模型验证了现实收入能力与第3章中论及的决定因素的关联度在我国是否成立,结果证实了四个可量化的决定因素,即宏观经济、收入初次分配、税收制度、征管模式对个人所得税现实收入能力均有增函数的关系。在此基础上,分析了个人所得税的决定因素所存在的重大缺陷及其对个人所得税现实收入能力的不良影响。第7章“增强个人所得税收入能力的政策建议”,针对第6章提出的制度缺陷,就如何提高居民可税收入水平、规范收入分配秩序、改革个人所得税制、扩展社会综合治税网络、优化征管制度和改善外部环境等方面,提出了增强个人所得税收入能力的政策建议。本文的创新之处在于:1.在研究对象上,提出“可税GDP-可税个人收入-应税个人收入”的研究脉络。“可税个人收入”是个人收入在税法上的延伸,是对“可税GDP”的引申,用以说明可以被税务机关掌握的个人收入所得才是能够实现税收收入的所得,同时又是应税个人收入的起点,这一研究脉络进一步明晰了个人所得税税源形成的关键点。2.提出了潜在收入能力与现实收入能力的区分。这一区分有助于分解剖析收入能力的影响因素。潜在收入能力是指在一定的社会格局下,可能蕴含多大的个人所得税收入能力。决定潜在收入能力的主要因素有三个,即宏观经济、收入分配和税收制度。现实的收入能力是指在潜在收入能力一定的前提下最终形成的个人所得税实际收入。笔者提出了“由于个人所得信息的不对称,个人所得税与其他税种不同,征纳矛盾的主导方面是纳税人而非税务机关”的观点,将纳税人行为作为影响潜在收入能力向现实收入能力转化的主要动因,从而揭示出在潜在收入能力既定的基础上,征管模式、纳税人特征和外部社会环境三个方面的因素对纳税人行为选择的影响从而对个人所得税现实收入能力的影响。对于可量化的决定因素,笔者还通过协整回归模型验证了其因果关系。3.构建了个人所得税的总效用函数,通过极值问题求解个人所得税收入能力的最优点。通过收益函数与成本函数,建立了个人所得税的社会总效用函数,将个人所得税收入能力的最优问题转化为求解总效用函数的极值问题,从而确定个人所得税最优收入能力点的数理条件。4.对个人所得税潜在收入能力的测算方法进行了创新和修正。对地上经济部分,与以往方法不同的是,创新性的采取了税目分解法,按照个人所得税的税目将统计数据细分为工薪收入、经营性收入和财产性收入,对其分类估算,方法更为细致全面,结论更为科学准确。对地下经济部分,与现行方法不同的是,采用了修正后的现金比率法,使之更加符合我国的金融现状,结果更为真实可信。5.结合工作实践,提出了一系列有的放矢的政策建议。一是对征纳双方的信息不对称,提出了引入第三方信息源的方案,对国内研究较多的“综合治税”提出了进一步的细化方案。二是对个人所得税的税源,分别从地上地下经济的关系和地上经济的可税比例角度提出了宏观经济调整设想,从分配的透明化、法治化提出了收入分配秩序规范的设想。三是提出了针对潜在收入能力和现实收入能力不同的政策建议。对个人所得税的潜在收入能力并不低的局面,提出了个人所得税制向混合所得税制转化的方案。对现实收入能力偏低的局面,则更多的着力于征管措施如何优化和社会环境如何改善,以促进纳税人遵从。更多还原

【Abstract】 Personal income tax is a direct taxation to personal income tax. Since the United Kingdom in 1799 the first modern, after more than two centuries of development and improvement, the personal income tax has become a modern-governmental means to organizing financial income, distribution income and stability of economic operation. It has become a major taxes in most developed countries and become more and more important in developing countries.Tax capacity is a widespread concern with the public issue. Because personal income tax is not only the result of functioning, but also the foundation of government functioning. But there has not been agreement on how much the revenue is and how much the revenue should be. Since reform and opening up in 1978, income gradually increasing and gap between rich and poor has become the foundation sources for the introduction of personal income tax. China introduced the personal income tax in September 1980, until 1994, formally established the modern personal income tax system. While personal income taxes are young, but it has been fast developing and filled with controversy. The current national personal income tax has become the fourth largest taxes based on the speed of development. Personal income tax is the fastest growing in the scale. In 1981, personal income tax summed to amount of 50 million yuan, less than 0.01% of total tax revenues and less than 0.001 percent of GDP to personal income tax. In 2007, personal income tax reached 318.498 billion yuan, which is 6.98 percent of tax revenues and 1.276 percent share of GDP, an average annual rate of as high as 50.64%. Extent from the controversial point of view, people, government and tax authorities have their own interests and aspirations of points. The interests of every citizen makes personal income tax become concerned about, and tax capacity makes personal income tax become the highest expectance of the government. Incomplete information makes personal income tax collection has become the most difficult problems. All parties need to have an opinion: how much capacity does personal income tax have? For China, how much personal income taxs are the most suitable? It is significant to study on personal income taxing capacity, reasonably definite of the scope of individual income tax functions and standardize personal income tax scale and structure of income.This article combines the normal analysis and empirical analysis. This article is divided into 8 chapters. Chapter 3-8 is the main body of this article. Chapter 3-4 is the basic theoretical analysis, while chapter 5-8 is China’s personal income tax empirical analysis of tax capacity.Chapter 1 is Introduction. It introduces the main topics of this article, the key concepts, the structure of the framework and innovative points and shortcomings.Chapter 2 is Literature Review. It summarizes the concept of tax capacity and influence factors on personal income tax from the study in China and foreign countries and evaluates estimates and the optimal degree of tax capacity of personal income tax and the personal income tax system and the reform of collection and management model.Chapter 3 is the determinants and mechanism of tax capacity of personal income tax. In order to explore the determinable factors of personal income tax tax capacity, I will sort out the tax capacity of the personal income tax for the two levels: the first level is potential tax capacity. Macroeconomic and income distribution determine the sources of taxation, which with the tax system determines the potential personal income tax tax capacity. The second level is the reality of tax capacity, which is the personal income tax real income under the premise of the potential tax capacity being eventually. Taxpayer’s behavior is the main points to decide the potential tax capacity into real tax capacity. Taxpayer’s behavior is decided by collection and management mode, the taxpayer characteristics and social environment. Internal tax environment, collection and management models and the characteristics of the conditions of the taxpayer determine the behavior of taxpayers. External tax environment, social environment also impact taxpayer conduct from a cost perspective. Collection mode, the taxpayer characteristics and the external social environment determine the conversion rate from potential tax capacity to real income, formatting the real tax capacity at established the potential tax capacity. Chapter 4 is optimal personal income taxs capacity. In the personal income tax form, the government adjusts personal income tax by designing taxes system and setting up collection and management models. So, what is the best personal income tax tax capacity? The author first built the personal income tax function, in which losses of economic efficiency be the economic costs of personal income tax and government’s costs be used as administration costs, both constituting a cost function, while improving the degree of social equity as benefit function.Then benefit function minusing cost function equals to total utility function. Personal income tax has been the best point of tax capacity when the total effectiveness of the personal income tax to achieve maximum value. Finally the author analyzed the reality of constraints how to affect the optimal, such as incomplete information, government revenues tend to maximize. This is the theoretical part of the completion of this article.Chapter 5 is China’s current personal income tax capacity. It is the start of the empirical part. Based on chapter 3-4’s theoretical foundation, I use detailed data in Shandong Province to carry out an empirical analysis of tax capacity. Because of the potential tax capacity are not easily to observation, the author first constructed a breakdown of the items. Estimating of personal income tax in the potential tax capacity of Shandong Province in 2000-2007 shows that China’s potential tax capacity and the reality of tax capacity does not exist a large gap. However, the reality of tax capacity is less than the potential tax capacity, which is prevailing in various countries. Determining the capacity of standard of personal income tax should compare with optimal tax capacity. Well, the reality of China’s personal income taxs to achieve the optimal capacity? The second part of this chapter will compare our country’s actual situation and the normative analysis of optimal conditions for the earning power. Finally comes to China’s personal income potential tax capacity are not low, but the real tax capacity is lower.Chapter 6 analyzes the defects of factors to the insufficiency of the real personal income tax tax capacity. Based on the conclusions of Chapter 5,I search a reality the reasons for the low tax capacity. It is found that quantifiable macroeconomic, the primary distribution of income, the tax system and collection and management mode have positive correlation with the real personal income taxs by cointegration model. Then, it analyzes the deficiencies of determinants of personal income tax and its impact on the real earning power of personal income tax.Chapter 7 is the policy proposals for enhance personal income tax tax capacity. It raised the policy recommendations to improve personal income tax tax capacity, including how to adjust macro-economic structure, norm income distribution, reform the individual income tax system, optimize the collection and management system and improve the external environment.The main innovative points are as follows.1. In the study object, it proposed "taxable to GDP-taxable personal income -taxable personal income. "Taxable personal income" is an extension of personal income on tax law and an extension of the "taxable of GDP". It shows that the income mastered by tax authorities is be able to the personal income tax and starting point of personal income tax. This study further clear sources of personal income tax to a key point.2. Finding distinguishes between potential and real tax capacity can help decompose and analyze of influencing factors of the tax capacity. Potential tax capacity is defined as the personal income tax tax capacity under a certain social pattern. Real tax capacity must eventually form the real incomes at certain potential tax capacity. There are three factors to determine the potential tax capacity, on this basis, there are also three main factors to determine the real tax capacity. The influencing factors can be quantified through cointegration test and error correction model to verify the causal relationship.3. Constructing of a personal income tax utility function solves the optimal of tax capacity of personal income tax by extremal method. By building personal income tax utility function including social cost-benefit function, the problem of the optimal tax capacity of personal income tax turn into question of the utility function for solving extremum problem.4. To innovate the measure to estimate potential personal income tax. For open economy, it takes tax items decomposition method, in accordance with the personal income tax items of statistical data will be broken down into wage income, operating income and property income, estimates of their classification. For the underground economy, it uses of the amended cash ratio, to make it more in line with China’s financial status.5. Combining of practice, put forward a series of targeted policy recommendations. Firstly, put forward the introduction of third-party sources of information programs to solve information asymmetry between leviers and tax-payers. It improves the comprehensive treatment on taxation. Secondly, for sources of personal income, it raises the idea of macroeconomic adjustment from the relationship between the open economy and the underground economy and the taxable proportion of the open economy. It designs the normal order in the distribution of income, which is transparent and rule by law. Finally, it suggests a comprehensive improvement of personal income tax system to improve personal potential income tax capacity and how to optimize the collection and management measures and how to improve the social environment for real tax capacity.更多还原