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| 个人所得税收入能力的实证研究 | |
| 引用本文： | 李一花,董晻,李秀玲.个人所得税收入能力的实证研究[J].财贸研究,2010,21(5). |
| 作者姓名： | 李一花 董晻 李秀玲 |
| 作者单位： | 1. 山东大学,山东,济南,250100 2. 山东省地方税务局,山东,济南,250002 3. 济南市历下国家税务局,山东,济南,250000 |
| 摘 要： | 个人所得税收入能力事关政府增收与居民减负之间的矛盾。个人所得税收入能力分为现实收入能力和潜在收入能力两个层面。中国个人所得税现实收入能力远远低于国际水平,而潜在收入能力逐年激增,其中地上经济提供的个人所得税收入能力约占9/10,地下经济提供的收入能力约占1/10。但个人所得税的流失率也从2000年的28.77%增加到2007年的52.0%。究其根源,信息不对称、征管权和收入归属权不匹配、税制的低效和纳税人遵从率低等是造成这一现象的主要原因。 |
| 关 键 词： | 个人所得税 现实收入能力 潜在收入能力 地下经济 税收流失 |
The Positive Analysis on Revenue Capacity of Personal Income Tax |
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| LI Yi-hua,DONG Yang,LI Xiu-ling.The Positive Analysis on Revenue Capacity of Personal Income Tax[J].Finance and Trade Research,2010,21(5). | |
| Authors: | LI Yi-hua DONG Yang LI Xiu-ling |
| Institution: | LI Yi-hua1 DONG Yang2 LI Xiu-ling3(1.Sh,ong University,Jinan 250100,2. Local Taxation Bureau of Sh,ong Province,Jinan 250002,3. Lixia Division of Jinan State Taxation Bureau,Jinan 250000) |
| Abstract: | Personal income tax is a most potential taxation in China,and its capacity relates both government revenues and residents burden. This paper divides personal income tax capacity into real tax capacity and potential tax capacity. The real tax capacity is greatly less than the average of the world. From potential tax capacity view,the potential capacity of personal income tax is great,but the capacity of transform is deficient. So the taxation outflow ratio increased from 28.77% in 2000 to 52.0% in 2007. The ... |
| Keywords: | personal income tax real tax capacity potential tax capacity underground economy taxation outflow |
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