个人所得税改革对居民消费的效应评价与完善路径

当前我国居民消费不足的最主要原因在于居民收入水平不高、国民收入分配失衡,所以2018年个人所得税改革的重点是提高费用扣除标准、调整税率结构,降低纳税人负担,增加纳税人可支配收入,提高居民消费水平。要进一步促进居民消费,个人所得税有必要继续减税,同时进一步调节收入分配差距,使收入分配更加公平。具体对策包括:将专项附加扣除中的子女教育支出范围扩大为子女养育支出,增加家庭合并征税模式,费用扣除标准指数化动态调整,进一步优化税率结构,建立负所得税制度。

Effect Evaluation of Personal Income Tax Reform on Household Consumption and Its Perfecting Path

At present,the main reason for the lack of residents’consumption in China is that the income level of residents is not high enough and the distribution of national income is imbalanced.Therefore,the focus of personal income tax reform in 2018 is to raise the standard of fee deduction,adjust the tax rate structure,reduce the burden of taxpayers,and increase disposable income of taxpayers and the level of household consumption.In order to further promote household consumption,it is necessary to continue to reduce taxes.In the meantime,it is also important to further adjust the income distribution so that income distribution is fairer.The specific improvement measures include:the scope of children’s education expenditure in the special additional deduction should be expanded,and the child rearing expenditure should be included;the family merger taxation models should be introduced;the fee deduction standard index should be dynamically adjusted;the tax rate structure should be further optimized and a negative income tax system should be established.