摘要
理论上,政府征税会减少居民可支配收入,从而降低居民幸福感;实践中,2003年以来我国税收高速增长的同时居民幸福感不降反升。从促进居民幸福感提升角度来看,我国的税收规模和结构仍然有较大的优化空间。未来应继续调整商品税与所得税的比例,调整商品税优惠范围,优化税率结构;改分类征收为分类综合相结合的混合征管模式,减少个人所得税率档次,降低边际税率;改革个税费用扣除方法,建立工薪所得月基本扣除标准逐年调整的机制;改革预算管理制度,使更多的政府收入以税的方式体现出来;优化公共支出决策,为居民提供更多符合其需求的公共产品。
In theory, the government tax would reduce household disposable income and thus reduce the happiness of residents. In practice, China＇s tax revenue has increased rapidly since 2003 and residents＇ happiness has not decreased. From the perspective of promoting the well-being of residents, the tax size and tax structure of China still have a large optimization space. In the future, our government should continue to adjust the ratio of commodity tax and income tax, adjust the range of goods tax preference and optimize the structure of tax rate, should change the tax collection and management model from classifications collection to a combination of mixed collection and classifications collection, reduce the grades of the individual income tax rate and lower marginal tax rate, reform the deduction method of individual tax expenses and establish the mechanism of adjusting the basic deduction standard year by year, reform the budget management system, so that more government revenue can be reflected in the tax form, optimize public spending decisions and provide residents with more public goods in line with their needs.
作者
汤凤林
粟丽历
Tang Fenglin;Su Lili
出处
《改革》
CSSCI
北大核心
2018年第4期150-159,共10页
Reform
基金
重庆市社会科学规划项目"促进居民幸福感提升的财税政策研究"(批准号:2014BS029)
关键词
居民幸福感
税收政策
财税改革效应评估
residents＇ happiness, tax policy, evaluation of the effect of fiscal and tax reform
