中国个人所得税的性质及其效果分析

以工资薪金税收为主体的个人所得税是一种消费者税。由于起征额的存在,个人所得税并不是一种完全的所得税,而是一种个人收入调节税。基于消费者税的理论基础,提出了关于中国代表性居民纳税人的理论平均税负的一个简单模型,以及一个关于中国个人所得税对全部税收的贡献率的理论计算公式。中国个人所得税改革应着眼于如何改善工薪所得税的累进性,增强税收的收入再分配职能,相对提高低收入劳动者的实际报酬。为此,应将个人所得税易名为个人收入调节税,减少税率档次,提高免征额。

Analysis of the Character and Effect of the Personal Tax

The personal income tax,taking salaries tax as the main body,is a consumer tax.Due to the existence of levy limit,personal income tax is not a complete income tax,but a personal income regulation tax.Based on the theoretical basis of consumer tax,the author puts forward a simple model of the theoretical average taxpayer representative residents,and the theoretical calculation formula of our personal income tax contribution of all the revenue.Our personal income tax reform should focus on how to improve the ...