工薪所得税及其改革的公平效应——基于K指数的实证检验
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摘要
通过分解税制要素的K指数,对工薪所得税公平效应进行了改革前后的纵向比较和税制要素的横向比较。研究发现,我国的工薪所得税对社会公平具有整体的微弱促进效应,但2011年的税制改革侵蚀了工薪所得税的公平效应;就税制要素而言,税率和免征额有利于收入公平,社会保障扣除不利于收入公平;在不同收入水平下,社会保障扣除的逆向调节程度随着纳税人收入增加而降低,同时社会保障扣除的不同项目对居民收入分配的逆向调节程度不同,其中住房公积金的逆向调节效应最为明显。因此,今后应重视工薪所得税的公平效应,充分发挥其收入公平分配作用;合理设定工薪所得税的免征额,提高税收累进性;完善社会保障扣除制度,并统筹设计税收与转移支付制度体系。
By decomposing the K ind ex of taxation elements, this paper makes a vertical comparison on the equality effect of wage income tax between before and after the reform and a horizontal?comparison between different taxation elements. The empirical result shows that China's wage income tax has a weak stimulation effect on the social equity as a whole, but the tax reform in 2011 was harmful to it. As for the taxation elements, the tax rate and the tax exemption volume are in favor of income equality, while the social security deduction has the reverse effect. Under different income levels, the reverse adjustment degree of social security deductions decreases with the increasing income of the taxpayers. Meanwhile, the different items of social security deduction have different reverse adjustment levels on the residents' income distribution, in which the housing accumulation fund has the most obvious reverse adjustment effect. Therefore, it is suggested that in the future more attention should be paid to the equality effect of wage income tax so as to give full play to its role in fair income distribution; the tax exemption volume of the wage income tax should be determined rationally so as to improve its progressivity; the social security deduction system should be improved, and a tax-transfer payment system should be designed in an overall manner.
By decomposing the K ind ex of taxation elements, this paper makes a vertical comparison on the equality effect of wage income tax between before and after the reform and a horizontal?comparison between different taxation elements. The empirical result shows that China's wage income tax has a weak stimulation effect on the social equity as a whole, but the tax reform in 2011 was harmful to it. As for the taxation elements, the tax rate and the tax exemption volume are in favor of income equality, while the social security deduction has the reverse effect. Under different income levels, the reverse adjustment degree of social security deductions decreases with the increasing income of the taxpayers. Meanwhile, the different items of social security deduction have different reverse adjustment levels on the residents' income distribution, in which the housing accumulation fund has the most obvious reverse adjustment effect. Therefore, it is suggested that in the future more attention should be paid to the equality effect of wage income tax so as to give full play to its role in fair income distribution; the tax exemption volume of the wage income tax should be determined rationally so as to improve its progressivity; the social security deduction system should be improved, and a tax-transfer payment system should be designed in an overall manner.
引文
[1]Musgrave R.A.,Thin T..Income Tax Progression,1929-1948[J].Journal of Political Economy,1949,(6):498-514.
[2]Kakwani N.C..Measurement of Tax Progressivity:An International Comparison[J].The Economic Journal,1977,87(345):71-80.
[3]Pfahler W..Redistributive Effect of Income Taxation:Decomposing Tax Base and Tax Rates Effects[J].Bulletin of Economic Research,1990,(2):121-129.
[4]Wagstaff A.,Doorslaer E.V..What Makes the Personal Income Tax Progressive?A Comparative Analysis for Fifteen OECD Countries[J].International Tax and Public Finance,2001,(3):299-316.
[5]刘怡,聂海峰.中国工薪所得税有效税率研究[J].中国社会科学,2005,(6):58-66.
[6]万莹.个人所得税对收入分配的影响:由税收累进性和平均税率观察[J].改革,2011,(3):53-59.
[7]彭海艳.我国个人所得税再分配效应及累进性的实证分析[J].财贸经济,2011,(3):11-17.
[8]岳树民,卢艺,岳希明.免征额变动对个人所得税累进性的影响[J].财贸经济,2011,(2):18-24.
[9]岳希明,徐静.2011年个人所得税改革的收入再分配效应[J].经济学动态,2012,(9):113-124.
[10]徐建炜,马光荣,李实.个人所得税改善中国收入分配了吗---基于对1997-2011年微观数据的动态评估[J].中国社会科学,2013,(6):53-71
[11]石子印.我国工薪所得税的再分配效应---基于收入分布的视角[J].当代财经,2013,(5):39-46
[12]何辉,李玲,张清.个人所得税的收入再分配效应研究:基于1995-2011年中国城镇居民调查数据[J].财经论丛,2014,(2):36-43.
[13]刘建平.集中曲线的推广应用研究[J].数量经济技术经济研究,1997,(4):36-38.
1文中涉及的2010-2012年我国工资薪金性质的个人所得税占当年个人所得税的比重分别为65.29%、64.45%和61.67%。
1Pfahler在1990年文章计算中,将经济变量的集中度与其基尼系数数值定义为同一值,对税收整体K指数分解为直接效应和间接效应的影响。
12011年税制改革的消息导致部分企业调整了工资发放计划。因为获悉税收扣除标准会提高,所以,有些企业将部分收入的发放后移。
2根据《国家税务总局关于印发〈个人所得税自行纳税申报办法(试行)〉的通知》(国税发[2006]162号)的规定,年所得12万元以上的需要自行纳税申报。文中视其为高收入阶层。
3应纳税所得额大于或等于0的样本。
1根据相关文件及规定精神,单位和个人分别在不超过职工本人上一年度月平均工资12%的幅度内,其实际缴存的住房公积金,允许在个人应纳税所得额中扣除。单位和职工个人缴存住房公积金的月平均工资不得超过职工工作地所在设区城市上一年度职工月平均工资的3倍。具体标准按照各地有关规定执行。
1以2012年为例,我国以增值税、消费税、营业税、城市维护建设税、关税和资源税为主要内容的货物劳务税合计占税收收入的64.01%。直接税体系合计所占比例为35.99%。其中,最具有收入分配调节意义的个人所得税所占比重仅为5 .79%。这一税制结构决定了我国个人所得税的分配作用有限。
2由于直接税的改革会广泛和直接地影响居民的收入和财产状况,因此,高收入阶层都会对税制改革持延缓和否定态度,推进税制改革将面临无法回避的社会舆论压力。
[2]Kakwani N.C..Measurement of Tax Progressivity:An International Comparison[J].The Economic Journal,1977,87(345):71-80.
[3]Pfahler W..Redistributive Effect of Income Taxation:Decomposing Tax Base and Tax Rates Effects[J].Bulletin of Economic Research,1990,(2):121-129.
[4]Wagstaff A.,Doorslaer E.V..What Makes the Personal Income Tax Progressive?A Comparative Analysis for Fifteen OECD Countries[J].International Tax and Public Finance,2001,(3):299-316.
[5]刘怡,聂海峰.中国工薪所得税有效税率研究[J].中国社会科学,2005,(6):58-66.
[6]万莹.个人所得税对收入分配的影响:由税收累进性和平均税率观察[J].改革,2011,(3):53-59.
[7]彭海艳.我国个人所得税再分配效应及累进性的实证分析[J].财贸经济,2011,(3):11-17.
[8]岳树民,卢艺,岳希明.免征额变动对个人所得税累进性的影响[J].财贸经济,2011,(2):18-24.
[9]岳希明,徐静.2011年个人所得税改革的收入再分配效应[J].经济学动态,2012,(9):113-124.
[10]徐建炜,马光荣,李实.个人所得税改善中国收入分配了吗---基于对1997-2011年微观数据的动态评估[J].中国社会科学,2013,(6):53-71
[11]石子印.我国工薪所得税的再分配效应---基于收入分布的视角[J].当代财经,2013,(5):39-46
[12]何辉,李玲,张清.个人所得税的收入再分配效应研究:基于1995-2011年中国城镇居民调查数据[J].财经论丛,2014,(2):36-43.
[13]刘建平.集中曲线的推广应用研究[J].数量经济技术经济研究,1997,(4):36-38.
1文中涉及的2010-2012年我国工资薪金性质的个人所得税占当年个人所得税的比重分别为65.29%、64.45%和61.67%。
1Pfahler在1990年文章计算中,将经济变量的集中度与其基尼系数数值定义为同一值,对税收整体K指数分解为直接效应和间接效应的影响。
12011年税制改革的消息导致部分企业调整了工资发放计划。因为获悉税收扣除标准会提高,所以,有些企业将部分收入的发放后移。
2根据《国家税务总局关于印发〈个人所得税自行纳税申报办法(试行)〉的通知》(国税发[2006]162号)的规定,年所得12万元以上的需要自行纳税申报。文中视其为高收入阶层。
3应纳税所得额大于或等于0的样本。
1根据相关文件及规定精神,单位和个人分别在不超过职工本人上一年度月平均工资12%的幅度内,其实际缴存的住房公积金,允许在个人应纳税所得额中扣除。单位和职工个人缴存住房公积金的月平均工资不得超过职工工作地所在设区城市上一年度职工月平均工资的3倍。具体标准按照各地有关规定执行。
1以2012年为例,我国以增值税、消费税、营业税、城市维护建设税、关税和资源税为主要内容的货物劳务税合计占税收收入的64.01%。直接税体系合计所占比例为35.99%。其中,最具有收入分配调节意义的个人所得税所占比重仅为5 .79%。这一税制结构决定了我国个人所得税的分配作用有限。
2由于直接税的改革会广泛和直接地影响居民的收入和财产状况,因此,高收入阶层都会对税制改革持延缓和否定态度,推进税制改革将面临无法回避的社会舆论压力。