关于个税起征点的研究

本文提供了一种方法,即通过数值模拟,考察了个人所得税起征点和劳动就业率、社会公平以及社会福利水平的相互关系。本文以搜寻和匹配模型为基础,根据我国目前个人所得税制度中对分级税率和税级距的设定,通过数值模拟的方法计算了合理的个人所得税起征点。计算结果显示:(1)中国的个人所得税起征点仍有一定的提升空间,但空间并不大。(2)提高起征点可以增加就业,若将起征点由2000元提高到2800元,就业率可以提高两个百分点。但起征点从2800元再继续提高,对就业的促进作用就微乎其微了。(3)提高个人所得税起征点在一定程度上损害了社会公平。因此,要兼顾社会公平,个人所得税起征点不宜过高。我国的个人所得税改革不应该强调起征点,以家庭作为课税单位才是个人所得税改革的重点和方向。

A STUDY ON THE TAX-FREE THRESHOLD OF INDIVIDUAL INCOME TAX

We provide a method,namely numerical simulation,to study the interactions between the tax-free threshold of individual income tax with employment rate,equity and social welfare.Basing on search and matching models,according to the tax rates and tax structure of individual income tax system in China,we compute a reasonable tax-free threshold by numerical simulation.The simulation result shows as follows: Firstly,the tax-free threshold in China can still be raised in a small degree;Secondly,raising the tax-free threshold can stimulate employment.If the threshold is raised from 2000 Yuan to 2800 Yuan,the employment rate will be increased by 2%.However,raising the threshold above 2800 Yuan will have little effect on employment;Thirdly,raising the tax-free threshold will impair social equity to some extend.Thus,considering social equity,a higher tax-free threshold is inadvisable.The individual income tax reform should not be emphasized on the tax-free threshold in China.Considering a household as the subject of taxation should be a key point and orientation of future reform.