摘要
新一轮个人所得税改革增加了子女教育、继续教育、住房贷款利息、住房租金、大病医疗及赡养老人专项附加扣除,专项附加扣除的增加是否增强了个人所得税的收入再分配效应。文章利用"中国家庭追踪调查(CFPS2016)"微观数据库模拟分析我国个人所得税专项附加扣除的收入再分配效应,并分为个人组与家庭组分别进行个人所得税收入再分配效应测算。实证结果表明:子女教育与赡养老人两项专项附加扣除弱化了个人所得税收入再分配效应,家庭组的个人所得税收入再分配效应强于个人组个税的收入再分配效应,引入家庭申报单位有助于增强个人所得税的收入再分配效应,缩小个人之间的收入差距。因此,为了增强个人所得税的收入再分配效应,应将引入家庭申报单位作为我国未来个人所得税改革的方向。
The new round of individual income tax reform has increased the special expense deductions for children's education,continuing education,home loan interest,housing rent,medical treatment for serious diseases and support for the elderly. Does the increase of special expense deduction enhance the income redistribution effect of individual income tax? In this paper,the income redistribution effect of the special expense deduction of personal income tax in China is analyzed with the " Chinese family tracking survey( CFPS2016)" micro database. All the data are divided into individual group and family group to calculate the redistribution effect of individual income tax. The empirical results show that the two special expense deductions of children's education and support for the elderly weaken the income redistribution effect of individual income tax. The income redistribution effect of family income tax is stronger than that of individual income tax. The introduction of household declaration units helps to strengthen the income redistribution effect of individual income tax and narrow the income gap between individuals. Therefore,in order to enhance the income redistribution effect of individual income tax,it is necessary to introduce the family declaration unit as the direction of China's future individual income tax reform.
作者
王晓佳
吴旭东
Wang Xiaojia;Wu Xudong(School of Finance and Taxetion, Dongbei University of Finance and Economics, Dalian 116023 , China)
出处
《当代经济管理》
CSSCI
北大核心
2019年第9期83-86,共4页
Contemporary Economic Management
关键词
个人所得税
专项附加扣除
收入再分配
individual income tax
special expense deduction
redistribution of income
