关于个税起征点的研究

经济理论与经济管理 ›› 2011, Vol. 31 ›› Issue (2): 59-68.

关于个税起征点的研究

郝朝艳¹, 梁爽², 毛亮³, 张海洋⁴, 平新乔²

1. 中央财经大学, 北京 100081;
2. 北京大学, 北京 100871;
3. 深圳大学, 深圳 518060;
4. 对外经济贸易大学, 北京 100020

收稿日期:2010-12-12 出版日期:2011-02-16 发布日期:2011-06-10
作者简介:郝朝艳(1977- ),女,河北石家庄人,中央财经大学国防经济与管理研究院讲师,经济学博士;梁爽(1982- ),男,北京市人,北京大学经济学院博士后,经济学博士; 毛亮(1979- ),男,上海市人,深圳大学经济学院讲师,经济学博士;张海洋(1981- ),男,江苏盱眙人,对外经济贸易大学讲师,经济学博士;平新乔(1954- ),男,浙江绍兴人,北京大学经济学院教授,经济学博士.
基金资助:
北京大学国家发展研究院(NSD)资助的“中国财税改革研究”课题

A STUDY ON THE TAX-FREE THRESHOLD OF INDIVIDUAL INCOME TAX

HAO Chao-yan¹, LIANG Shuang², MAO Liang³, ZHANG Hai-yang⁴, PING Xin-qiao²

1. Central University of Finance and Economics, Beijing 100081, China;
2. Peking University, Beijing 100871, China;
3. Shenzhen University, Shenzhen 518060, China;
4. University of International Business and Economics, Beijing 100020, China

Received:2010-12-12 Online:2011-02-16 Published:2011-06-10

摘要/Abstract

摘要： 本文提供了一种方法,即通过数值模拟,考察了个人所得税起征点和劳动就业率、社会公平以及社会福利水平的相互关系。本文以搜寻和匹配模型为基础,根据我国目前个人所得税制度中对分级税率和税级距的设定,通过数值模拟的方法计算了合理的个人所得税起征点。计算结果显示:(1)中国的个人所得税起征点仍有一定的提升空间,但空间并不大。(2)提高起征点可以增加就业,若将起征点由2000元提高到2800元,就业率可以提高两个百分点。但起征点从2800元再继续提高,对就业的促进作用就微乎其微了。(3)提高个人所得税起征点在一定程度上损害了社会公平。因此,要兼顾社会公平,个人所得税起征点不宜过高。我国的个人所得税改革不应该强调起征点,以家庭作为课税单位才是个人所得税改革的重点和方向。

关键词: 个人所得税, 起征点, 搜寻和匹配

Abstract: We provide a method,namely numerical simulation,to study the interactions between the tax-free threshold of individual income tax with employment rate,equity and social welfare.Basing on search and matching models,according to the tax rates and tax structure of individual income tax system in China,we compute a reasonable tax-free threshold by numerical simulation.The simulation result shows as follows: Firstly,the tax-free threshold in China can still be raised in a small degree;Secondly,raising the tax-free threshold can stimulate employment.If the threshold is raised from 2000 Yuan to 2800 Yuan,the employment rate will be increased by 2%.However,raising the threshold above 2800 Yuan will have little effect on employment;Thirdly,raising the tax-free threshold will impair social equity to some extend.Thus,considering social equity,a higher tax-free threshold is inadvisable.The individual income tax reform should not be emphasized on the tax-free threshold in China.Considering a household as the subject of taxation should be a key point and orientation of future reform.

Key words: individual income tax, tax-free threshold, search and matching model

中图分类号:

F810.42

郝朝艳, 梁爽, 毛亮, 张海洋, 平新乔. 关于个税起征点的研究[J]. 经济理论与经济管理, 2011, 31(2): 59-68.

HAO Chao-yan, LIANG Shuang, MAO Liang, ZHANG Hai-yang, PING Xin-qiao. A STUDY ON THE TAX-FREE THRESHOLD OF INDIVIDUAL INCOME TAX[J]. Economic Theory and Business Management, 2011, 31(2): 59-68.