关于个人所得税公平效应的定量分析

成熟的个人所得税制度是其发挥公平效应的保障。通过定量分析发现,现行个人所得税免征额的每一次调整都会使高收入者比中低收入者受益更多,而超额累进税率结构设计不尽合理,对高收入者缺乏特殊税收政策,直接导致个人所得税难以发挥其调节收入差距和缓解贫富矛盾的公平效应。因此,应尽快改革税制,实行免征额指数化,减少税率级次,扩大低税率级距,对高收入者试行综合征收制,更好地发挥个人所得税的公平效应。

A Quantitative Analysis on the Fair Effect of Individual Income Tax

A mature individual income tax system is the guarantee for its fair effect playing well.Through quantitative analysis,it can be found that the high-income groups benefit more than the low-income groups from each adjustment to the existing individual income tax exemption.Moreover,it is not quite rational that the excess progressive tax rate structure designs,combined with no special tax policy for high-income earners.All of which directly make it is difficult to play a fair role that adjusts the income gap and alleviates the contradiction between the poor and the rich for the individual income tax system.So,in order to make the individual income tax fairer,a series of tax system reform should be actualized as soon as possible,such as to put the indexation of tax exemption into practice,reduce the levels of tax rate,broaden the margin of low tax rate and try out consolidated income tax to the high-income earners.