我国个人所得税微观税收负担实证分析

随着我国个人所得税制度的不断完善,其作用越来越受到社会的关注。对工资薪金所得征税,关系着所有工薪阶层的利益。通过计算和分析对我国纳税人样本的个税负担后发现,我国个人所得税制度总体上能够体现公平原则,不同纳税人个税负担的差异主要是由劳动报酬或收入水平的差异所导致的,但个人所得税制度的调节作用存在逆向调节倾向,且免征额提高所产生的减税效应总体也不显著。在当前我国税收制度框架下,降低工资薪金的个税负担仍然是工薪阶层直接受益的重要方式,因而需要对工资薪金所得适用税率进行改革,消除当前存在的逆向调节效应。

An Empirical Analysis of China Micro-Tax Burden of Income Tax:Evidence from Wage And Salary Income Tax Sample Data

As China continues to improve the income tax system,it arouses more and more social attention.The relationship between wage and salary income tax is concerned with the benefits of all working-class.By analyzing China's wages and salaries taxpayers sample income tax burden,we come to know the overall personal income tax system in China generally reflects the principle of fairness,and the difference of the burden of income tax different taxpayers is mainly due to the different level in remuneration and income...