我国个人所得税的收入差距平抑功能解析
Analysis on income redistribution function of China’s personal income tax
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摘要: 四类不公平效应(税额累退效应、平均税率累退效应、边际税率累退效应、过度调节效应)是个人所得税的收入差距平抑功能量化参数。创设边际税率累退效应,将个人所得税的收入差距平抑功能总指数分解为各要素的四类不公平子指数。依据Stata软件编程法与中国综合社会调查CGSS(2015)家庭数据,算出各要素子指数,发现住房公积金扣除、免征额、综合所得第7级税率是阻碍我国个人所得税收入差距平抑功能发挥的三大因素;依据四类不公平效应分解式可测算新冠肺炎疫情对我国个人所得税收入差距平抑功能的影响。为提高个税的调节力度和精准性,应密切监控新冠肺炎疫情对个税收入差距平抑功能的影响;设置住房公积金年度扣除上限值;构建累退型免征额制度;重构综合所得累进税率表。
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