| 我国利息税税负累进程度分析——以北京地区为例 |
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| 引用本文： | 冯源,罗胜.我国利息税税负累进程度分析——以北京地区为例[J].税务与经济,2008(2):70-73. |
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| 作者姓名： | 冯源 罗胜 |
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| 作者单位： | 1. 中国社会科学院,研究生院,北京,100102
2. 广西财经学院,广西,南宁,530003 |
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| 摘 要： | 税负累进程度是指税收负担随收入数额的增加而提高的程度,它是衡量税收公平的指标.对我国现行利息税税负累进性的分析表明,当前5%的税率下,利息税的税负累进性微弱,20%的税率更能增强利息税的税负累进性.要强化利息税的公平功能,可能的政策途径有:提高利息税税率;设定起征点,采用累进税率;并入个人所得税实行合并征收;加强对利息税收入的二次分配.
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| 关 键 词： | 利息税 税收负担 累进程度 利息税 税负 累进税率 程度分析 北京 地区 Interest 二次分配 加强 征收 个人所得税 起征点 政策途径 功能 税收公平 强化 增强 分析表 累进性 指标 |
| 文章编号： | 1004-9339(2008)02-0070-04 |
| 修稿时间： | 2007年11月12 |
An Analysis on the Progressivity of Interest Tax |
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| Feng Yuan,Luo Shen.An Analysis on the Progressivity of Interest Tax[J].Taxation and Economy,2008(2):70-73. |
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| Authors: | Feng Yuan Luo Shen |
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| Abstract: | The progressivity is the quality or degree of a tax being progressive, which measures the equity of a tax.The progressivity is higher if higher-income people pay higher taxes.According to the positive analysisi on the progressivity of interest tax,we find that the progressivity of interest tax at the rate of 5% is lower than at the rate of 20%,which do litter good to equity.The following measures can help improve progressivity of interest tax: increase the tax rate;set an amount of income that is exempted from taxation and use progressive tax rate;combinated into income tax;enhance transfer payment using the interest tax income. |
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| Keywords: | interest tax tax incidence progressity |
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