个人所得税改革效应分析与税制完善研究
批准号：
72073020
项目类别：
面上项目
资助金额：
50.0 万元
负责人：
李晶
依托单位：
学科分类：
宏观经济管理
结题年份：
2024
批准年份：
2020
项目状态：
已结题
项目参与者：
李晶
项目摘要
结项摘要
相似基金
相关文献
中文摘要
2018年我国个人所得税进行重大改革，此次改革以“提低、扩中、调高”为目标，涉及免征额调整，实行综合与分类相结合税制，增加专项附加扣除项目等措施，改革效果如何，有待验证。申请人前期研究认为，按收入水平高低和收入类型将居民划分为不同群组，分别测算不同人群的劳动供给弹性和税负变化情况，能够精准评价改革效果。鉴于此，本项目以个人所得税及其改革效应为研究对象，以双重差分模型分析不同人群受益情况，以Logit模型分析微观个体劳动供给效应，以因素分析法和MT指数、累进指数分析收入再分配效应，验证改革效果，发现尚存问题。在此基础上，通过模拟分析方法，反复模拟推行不同改革措施，推测不同情形下的改革效果，求解能更好发挥个税效应的改革方案。本项目的实施，预期将准确分析并测算此次个人所得税改革带来的影响，评价改革的效果，为进一步完善我国个税税制提供政策参考，并为个税效应相关研究提供新的视角。
英文摘要
China's individual income tax was profoundly reformed in 2018. The reform aims to raise the income level of low-income people, expand the size of middle-income people and adjust the income of high-income people. The reform measures include the adjustment of the exemption amount, the implementation of the comprehensive and classified tax system, and special additional deductions. The effectiveness of the reforms remains to be seen. The preliminary research results of the applicant reveal that residents are divided into different groups according to income level and income type, and the tax burden changes and labor supply elasticity of different groups are calculated respectively. This method can evaluate the reform effect accurately. Based on such findings, the project plans to take the effect of individual reform as the research object, analyze the benefits of different groups by using the Differences-in-Differences Model, analyze the elasticity of individual labor supply by using the Logit model, analyze the effect of income redistribution by factor analysis and the MT index and the Progressive index, and find the remaining problems. Then, with the method of Simulation Analysis, different reform measures are simulated repeatedly, and the reform effects under different circumstances are calculated, so as to get a reform plan that play the effect of individual income tax better. The implementation of this project is expected to analyze and calculate the impact of the personal income tax reform accurately , verify the policy effect of the individual income tax reform, and provide policy reference for further improving China's individual income tax system. The research results of this project can also provide a new perspective for the research on the effect of individual income tax.
个人所得税是调节居民收入差距，调整、引导、激励居民行为的重要政策工具，2018年个人所得税改革为充分发挥个人所得税的政策效应提供了良好的制度基础。本项目关注个人所得税改革效应及税制完善相关问题，主要研究内容包括：个人所得税及其改革效应的理论基础研究，个人所得税改革下不同人群的受益情况分析，个人所得税改革的劳动供给效应、创业行为效应、收入再分配效应研究以及进一步推进个人所得税改革的方案模拟与政策建议。研究发现：劳动所得的个人所得税税负的降低能够显著提高居民的劳动参与率，但对劳动时间无显著影响；工资薪金税负的降低能够促进工薪家庭创业行为的发生；与改革前相比，改革后的个人所得税收入再分配效应减弱；除了月工资收入低于3500元（年收入低于42000元）的低收入人群税负未发生变化外，此次个人所得税改革使得月工资收入高于3500元（年收入高于42000元）的居民均能够获得一定的减税收益，收入中等且能够享受专项附加扣除的居民减税收益更大；模拟分析显示继续提高免征额会扩大收入差距，叠加税率结构调整以后，收入分配效应和福利效应均优于单独的免征额调整，扩大综合所得征税范围和实施家庭联合申报的方式，收入分配效应和福利效应均得到改善。根据上述研究发现，项目组提出了完善个人所得税制度的思路和具体建议，为推动税收现代化和实现共同富裕提供参考。
国内基金
海外基金