个人所得税调节居民收入分配研究

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摘要

ABTRACT

第一章绪论.................................................................................................................1

§1.1 研究背景及意义 .................................................................................................1

§1.1.1 城镇居民收入分配差距急剧拉大.................................................................1

§1.1.2 个人所得税调节居民收入差距的重要作用.................................................3

§1.1.3 研究意义........................................................................................................4

§1.2 国内外文献综述 .................................................................................................6

§1.2.1 国外文献综述................................................................................................6

§1.2.2 国内文献综述................................................................................................7

§1.3 研究的内容与基本框架 ....................................................................................... 9

§1.4 研究方法 ............................................................................................................. 11

第二章个人所得税调节收入分配的理论依据...........................................................12

§2.1 重要概念的界定 ................................................................................................. 12

§2.2 衡量收入分配差距的理论工具 ......................................................................... 13

§2.2.1 库兹涅兹的“倒 U型曲线”......................................................................13

§2.2.2 洛伦兹曲线与基尼系数...............................................................................14

§2.3 税收调节收入分配的基本原则 ......................................................................... 15

§2.3.1 公平与效率原则...........................................................................................15

§2.3.2 公平原则与效率原则的两难选择...............................................................18

§2.4 我国个人所得税功能定位 ................................................................................ 19

第三章个人所得税调节居民收入分配的难点及改革路径.......................................22

§3.1 个人所得税改革 ................................................................................................. 22

§3.1.1 个人所得税的开设.......................................................................................22

§3.1.2 转轨以来分立到统一的个人所得税制改革...............................................22

§3.1.3 2004 年实施的起征点调节改革..................................................................23

§3.2 制约个人所得税调节功能发挥的技术瓶颈 ..................................................... 25

§3.2.1 在税收收入中所占的比重偏低..................................................................25

§3.2.2 收入货币化程度..........................................................................................26

§3.2.3 税收征管信息化建设..................................................................................27

第四章个人所得税调节城镇居民收入分配实证.......................................................28

§4.1 城镇居民收入采样 ............................................................................................. 29

§4.1.1 城镇居民总收入差距...................................................................................29

§4.1.2 不同收入来源收入差距比较.......................................................................30

§4.1.3 各阶层城镇居民收入差距比较...................................................................33

§4.2 对城镇居民收入分配调控 ................................................................................. 35

§4.2.1 税前基尼系数与税后基尼系数对比...........................................................35

§4.2.2 分类所得税对不同收入来源调节...............................................................37

§4.2.3 从税收累进性看个人所得税对不同阶层收入调节...................................40

§4.2.4 城镇居民可支配收入、基尼系数与个人所得税的计量关系...................43

§4.3 实证结论 ............................................................................................................. 45

第五章个人所得税调控居民收入分配结果分析.......................................................46

§5.1 税制不合理是个税调节效果不佳的根本原因 ................................................ 46

§5.1.1 分项计征造成个人所得税结构性矛盾.......................................................46

§5.1.2 税基狭窄限制个人所得税的调节功能.......................................................48

§5.1.3 费用扣除标准与现实脱节...........................................................................49

§5.1.4 税率设计对高收入阶层缺乏累进性..........................................................51

§5.2 公民纳税意识薄弱 ............................................................................................ 54

§5.2.1 纳税文化的影响...........................................................................................55

§5.2.2 税法知识宣传不到位..................................................................................55

§5.2.3 纳税人权利规定弱化...................................................................................56

§5.2.4 个人所得税纳税处罚机制不健全..............................................................57

§5.3 个人所得税征管信息化建设 ............................................................................ 58

§5.3.1 代扣代缴申报执行不彻底...........................................................................58

§5.3.2 自行申报制度问题多...................................................................................58

§5.3.3 征管不严造成税源流失...............................................................................58

§5.3.4 税收信息化程度有待进一步提高...............................................................59

第六章完善个人所得税调节功能政策建议...............................................................60

§6.1 改革个人所得税制结构，有效发挥收入分配调节功能 ................................ 60

§6.1.1 推行适合我国国情的分类所得税制改革...................................................60

§6.1.2 设置合理的费用扣除标准..........................................................................61

§6.1.3 普遍征税，设计有效的累进性税率...........................................................63

§6.2 加快个人所得税信息化建设 ............................................................................. 64

§6.2.1 建立严密的收入监控体系..........................................................................64

§6.2.2 广泛推行双向申报制度...............................................................................64

§6.2.3 依托信息化加强税源监控...........................................................................65

§6.2.4 健全交叉稽核系统和违法发布与查询系统...............................................66

§6.3 加强个人所得税纳税环境建设 ........................................................................ 66

§6.3.1 普及税法知识宣传.......................................................................................66

§6.3.2 保障纳税人权利与义务...............................................................................67

§6.3.3 加大偷税漏税的正罚力度，提高执法的公正性.......................................68

附录.................................................................................................................................69

参考文献.........................................................................................................................72

在读期间发表的论文和承担科研项目及取得成果.....................................................75

致谢.................................................................................................................................76

摘要

随着中国国民经济的不断发展,居民的总体收入水平和生活水平都有了明显的

提高。与此同时，收入分配不公、贫富差距日益扩大这一问题越来越受到人们的

广泛关注。这一问题仅仅依靠市场机制是无法彻底解决的,需要政府在收入分配领

域中运用一定的调控工具加以调节,个人所得税是调节收入分配的一个极其重要的

杠杆。但现行的分类所得税制加上征管条件有限，使个人所得税无法发挥其调节

作用，积极推进实行综合与分类相结合的个人所得税制改革，推进征管信息化，

大力宣传税法知识和纳税人权利、义务以增强纳税意识，加大个人所得税调节居

民收入分配差距显得刻不容缓。本文主要内容如下：

本文通过计算分析居民税前税后基尼系数得出个人所得税收入分配功能没有

有效发挥出来，通过比较各种来源的收入占总收入的比例和各种所得的个人所得

税占总的个人所得税的税额的比例（如工薪税在个人所得税中的比例人所得税额

占个人所得税额的比例），出现了工薪税在个人所得税中所占的比例增长，但工

薪收入占总收入的比例却持续下降的怪现象且个人所得税对财产性收入、经营性

收入调节效果远远弱于工薪收入调节，造成个人所得税结构性矛盾；比较各个阶

层的税收累进性发现：发现低收入阶层的税收负担并不比高收入阶层的税收负担

低，甚至还些偏高，个人所得税出现“负调节”作用。最后建立基尼系数与不同

阶层的税后收入和个人所得税之间的回归模型，来具体分析不同的阶层和个人所

得税对基尼系数的影响。

深层次分析个人所得税的调节作用。个人所得税的结构性矛盾造成其调节作

用微弱的主要原因，对财产性收入的税收优惠和税收免征造成财产性收入“负调

节”，征管条件的限制造成对经营性收入调节不力，费用扣除标准一刀切造成不

同地区不同家庭收入负担不一致。税率设计对高收入阶层缺乏累进性。税法宣传

力度小、途径单一；《公告》虽然明确规定了纳税人的权利义务，缺少对政府预

算公开的监督等权利，纳税意识依然薄弱。最后提出按照“简税制、宽税基、低

税率、严征管”的改革方向，改革现行所得税。将劳动所得和有费用扣除的应税项

目实行综合征收，没有费用扣除的实行分类所得税，规范这部分的税收减免。拉

大税率级距，减少税率级次的原则设计税率。推进征管信息化，大力宣传税法知

识和纳税人权利、义务以增强纳税意识。

关键词：个人所得税基尼系数纳税意识

ABSTRACT

Along with the China national economy's unceasing development, resident's overall

income level and the living standard had the distinct enhancement. Meanwhile, the

division of income is unfair, the gap between rich and poor expands this question to

receive people's widespread attention more and more day by day. This question depends

upon the market mechanism is merely is unable the thorough settlement, needs the

government to utilize certain regulative tool in the division of income domain to adjust,

the personal income tax is adjusts the division of income an extremely important release

lever. But the present classified obtained tax system adds on the collection condition to

be limited, causes the personal income tax to be unable to display its adjustment to do

uses, advances positively implements the individual income tax reform which the

synthesis and the classification unify, the advancement collection informationization,

propagandizes the tax law knowledge and the taxpayer right, the duty vigorously

strengthens the tax payment consciousness, enlarges the personal income tax to adjust

the resident division of income disparity appears urgent. This article primary coverage

is as follows:

In this paper, after computation analysis tax on the population tax the Gini's coefficient obtains

the personal income tax division of income function not to display effectively, through compares

each kind of origin the income to account for the gross income the proportion and each obtained

personal income tax accounts for the total personal income tax the tax amount proportion (for

example wage tax to account for the individual income tax amount in personal income tax

proportion person obtained tax amount proportion), presented the wage tax the proportion growth

which occupies in the personal income tax, but the wage income occupies the strange happening

which the gross income the proportion actually continually drops and the personal income tax to the

property income, the managerial income adjustment effect by far weakly in the wage income

adjustment, causes the personal income tax constitutive property to be contradictory; Compared with

each social stratum tax revenue progressive increase discovery: Discovered that the low income

social stratum the tax burden scaled height of burst income social stratum's tax burden is not low,

even also high, personal income tax appearance “negative adjustment” function. After finally

establishment Gini's coefficient and different social stratum tax, between the income and personal

income tax's regression model, comes the concrete study different social stratum and the personal

income tax to the Gini's coefficient influence. deep analytic hierarchy personal income tax control

action. Personal income tax's constitutive property creates its control action weak primary cause

contradictory, creates the property income to the property income's tax preference and the tax

revenue exemption “negative adjustment”, the collection condition's limit creates to the managerial

income adjustment strength, the expense deduction standard across-the-board ruling does not cause

the different area different household income burden not to be inconsistent. The tax rate design lacks

the progressive increase to the high income social stratum. Tax law propaganda dynamics is small,

the way is unitary; "Announcement", although had stipulated explicitly taxpayer's rights and

obligations, lacks to rights and so on government budget public surveillance, tax payment

consciousness is still weak. Finally proposed defers to “the Jan tax system, the width tax base, the

low tax rate, the strict collection” reform direction, reform present income tax. The gain from labor

and will have the dutiable project which the expense will deduct to implement the synthesis

collection, will not have the expense to deduct implements the classified income tax, standard this

part of reduction of tax. The enlarging tax rate level distance, reduces the tax rate level the principle

design tax rate. The advancement collection informationization, propagandizes the tax law

knowledge and the taxpayer right, the duty vigorously strengthens the tax payment consciousness.

Key words: Personal income tax Gini's coefficient

Tax payment consciousness

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摘要：

目录摘要ABTRACT第一章绪论.................................................................................................................1§1.1研究背景及意义.................................................................................................1§1.1.1城镇居民收入分配差距急剧拉大............................................

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