| 我国个人所得税的再分配效应及国际比较 |
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| 引用本文： | 彭海艳,.我国个人所得税的再分配效应及国际比较[J].华东经济管理,2011,25(11):63-66. |
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| 作者姓名： | 彭海艳 |
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| 作者单位： | 宜春学院经济与管理学院,江西宜春336000;中国社会科学院财政与贸易经济研究所,北京100836 |
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| 基金项目： | 国家社会科学基金青年项目(10CJY067);; 中国博士后基金面上资助项目(20100470466);; 江西省高校人文社会科学研究项目(JJ1001) |
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| 摘 要： | 个人所得税是调节收入分配差距的重要手段之一。文章认为：整个考察期间，除2006年外，我国个人所得税制发挥了正向、且进一步加强的再分配效应。但与其它国家相比，其调节效果非常有限。主要原因在于：我国个人所得税没有发挥主体地位，在制度设计上存在严重缺陷，而且在税收征管上也存在许多漏洞。因此，为了更好地发挥其应有的再分配效应，全面的个人所得税制改革迫在眉睫。
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| 关 键 词： | 个人所得税 再分配效应 国际比较 |
Study on Redistribution Effect of Chinese Personal Income Tax and Its Comparison with Foreign Countries |
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| PENG Hai-yan;.Study on Redistribution Effect of Chinese Personal Income Tax and Its Comparison with Foreign Countries[J].East China Economic Management,2011,25(11):63-66. |
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| Authors: | PENG Hai-yan; |
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| Institution: | 1. School of Economics and Management; Yichun University; Yichun 336000; China; 2. China Institute of Finance and Trade Economics; CASS; Beijing 100836; China |
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| Abstract: | Personal income tax(PIT) is one of the most important way to adjust the income distribution gap. It is believed that PIT in china has a positive and strength redistribution effect from 1995 to 2005,but redistribution effect in 2006 has a decreasing tendency because of the increasing of allowance. Moreover,comparing with the developed countries,the redistribution effect of PIT is too small. The main reasons are following: PIT had serious defects in designing aspect,and loophole in administration of tax colle... |
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| Keywords: | personal income tax redistribution effect international comparison |
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