赡养系数与个人所得税税制改革

文章在估算城镇居民收入分布函数的基础上,对考虑家庭赡养系数的个人所得税税制改革的政策效果进行了模拟分析。结果发现,在保证个人所得税总税收收入基本不变的前提下,在扣除标准中考虑赡养系数后,中低收入家庭的所得税负担有所减轻,高收入家庭的税收负担相应加重;相当一部分中等收入家庭(占总人口11.44%)的边际税率下降了5个百分点,这对刺激就业有着积极的影响。因此,考虑赡养系数能够使个人所得税更好地体现税收公平并发挥调节收入分配的职能。

Dependency Ratio and Personal Income Tax Reform in China

Based on the estimation of income distribution function of urban residents,this paper makes a simulation analysis of the policy performance of personal income tax reform in view of family dependency ratio.It shows that,under the hypothesis of basically unchanged total tax revenue of personal income tax and taking dependency ratio into account,the income tax burden on lowand middleincome families is somewhat relieved and the one on highincome families becomes heavier accordingly.The marginal tax rate of an impressive percentage of middleincome families(11.44% of total population) decreases by 5%,which has the positive effect on the increase in employment.Therefore,taking account of dependency ratio helps personal income tax to effectively embody tax equity and fulfill the function of adjusting income distribution.