万相昱.中国现行个人所得税制度完善改进的微观模拟研究[J].数量经济技术经济研究,2018,(8):91-107 |
中国现行个人所得税制度完善改进的微观模拟研究 |
A Micro-Simulation Study on the Improvement of China‘s Personal Income Tax |
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DOI: |
中文关键词: 个人所得税 微观模拟 收入分配 政策效应归宿 |
英文关键词: Personal Income Tax Micro-Simulation Income Distribution Incidence of Public Policy |
基金项目:本文获得国家社会科学基金重点项目“综合基础模拟实验平台的设计与构建研究”(18AJL006)、北京师范大学中央高校基本科研业务费专项资金项目(2015KJJCA17)的资助。 |
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中文摘要: |
研究目标:对现行个人所得税制度作用效果的微观归宿进行精准模拟,为制度的完善改进提供量化评价。研究方法:基于中国居民收入调查数据(CHIPs 2013),系统构建了中国个人所得税微观模拟模型,对政策效应提供量化实验分析。研究发现:我国现行个人所得税制度的收入调节能力有限,课征对象与制度目标严重错配,税制中诸多政策参数的设定并不能优化制度设计目标,个人所得税计征收入繁多而且缺乏协调性,工薪税成为个人所得税主体,而工薪税免征额被过度关注和误用,当前个人所得税制度缺乏“以人为本”的设计机制和设计工具。研究创新:本文提供了中国个人所得税微观模拟模型的完备建模框架,对数据处理、数据时化、政策模拟及结果分析提供了全面支持,并精准量化了政策效应的微观归宿。研究价值:为我国个人所得税制度的设计与评价提供建模工具和量化参考意见,为公共政策的科学制定以及国家治理能力的现代化提供技术支撑。 |
英文摘要: |
Research Objectives: This paper accurately simulates the micro-economic incidence of the current personal income tax (PIT) system, and provides the quantitative assessment for the improvement of the system. Research Methods: Based on the annual data of the Chinese Resident Income Survey (CHIP2013), this paper constructs a system-wide micro-simulation model of China‘s PIT and applies computer simulation to building the approach of experimental analysis. Research Findings: The redistribution ability of China‘s current PIT system is limited. The policy subjects and policy goals are seriously mismatched. The setting of some policy parameters does not optimize the policy design goals. There are too many revenue classifications for the PIT assessment and there is a lack of coordination between them. Employment income tax becomes a major part of the tax, and the exemption of employment income tax is over-concerned and misused. The current PIT system lacks “people-oriented” design mechanisms and design tools. Research Innovations: The paper provides a complete framework for the micro-simulation model of China‘s PIT, comprehensively analyzes and quantifies the redistribution incidence effects of PIT reforms. Research Value: This research not only provides modeling tools and constructive suggestions for the design of China‘s PIT reform, but also provides technical support for the scientific formulation of relevant public policies and for the modernization of national governance capabilities. |
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