摘要
改革开放以来,我国经济快速发展,居民收入不断增加,人民生活日益改善,但由于社会分配不公等原因,居民收入差距扩大,社会矛盾加深,不利于社会和谐和经济发展。个人所得税是政府调控居民收入差距的重要税种,本文利用广州市城镇居民家庭收入数据,通过模型研究了个人所得税调节收入差距的绩效,得出应减轻中低收入者的负担、调节高收入,才能缩小收入差距的结论;提出完善制度、强化管理,充分发挥个人所得税调节作用的政策建议。
Science the reform and opening-up, China has been achieving a rapid economic growth with a continuous inhabitant income growth and an ever-increasingly improvement of living standard. However, due to unfair income distribution, the income gap is widening and the social conflicts are deepening, which are harm to social harmony and economic development. Personal income tax is an important tax narrowing the income gap. This paper studies the regulatory effect of personal income tax on income gap by modeling the change between the pre-tax Gini coefficient and the after-tax one based on the family income survey of urban residents of the Guangzhou city. The paper gives some suggestions on improving the tax system and strengthening the tax management for giving play to the role of the adjustment of personal income tax.
出处
《税务研究》
CSSCI
北大核心
2011年第3期36-40,共5页
关键词
基尼系数
收入差距
个人所得税
城镇居民
Gini coefficient
Income gap
Personal income tax
Urban resident
