摘要
文章以2001—2011年我国各省(直辖市、自治区)城镇居民家庭分层次的人均收入为样本数据,依据人均收入水平的不同将我国31个省(直辖市、自治区)划分为高、中、低收入组,并用税前税后基尼系数的计算结果对三个组进行了比较分析。研究结果表明:大部分省(直辖市、自治区)个人所得税调节居民收入分配差距的功能弱化甚至是逆向调节,且多集中于中低收入组;近几年逆向调节作用越来越明显;个税对不同收入组省(直辖市、自治区)收入差距的调节作用不同。因此,必须加快我国税制改革,依据各省市区的实际情况制定不同的税收政策,强化个税对收入差距的正调节功能。
This paper uses the data of different levels of urban residents＇per capita income in provinces of China in 2001 to 2010. The 31 provinces across the country are divided into high, middle and low - income groups according to the different per capita income. We use the result of the cal- culation of the pre - tax and after - tax Gini coefficient to compare and analyze the three groups, The study shows that individual income tax for the regulation of income distribution is in the weakening or even become the reverse role of regulation for most provinces specifically in middle and low - income groups. The reverse regulation is more and more obvious in recent years. The income gap regulation of individual income tax is different in provinces of each group. So we must speed up the reform of tax system in our country, formulate different tax policies for different provinces based on the actual situation and strengthen the positive regulatory function of individual income tax on income gap.
出处
《哈尔滨商业大学学报（社会科学版）》
CSSCI
2013年第5期80-90,共11页
Journal of Harbin University of Commerce:Social Science Edition
基金
西安市社会科学基金攻关项目(13L102)
陕西师范大学研究生培养创新基金(2013CXS039)
关键词
个人所得税
收入分配差距
调节效果
基尼系数
individual income tax
income distribution gap
moderating effect
Gini coefficient
