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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2021年03月第27卷第2期
   
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文章编号:1672-3104(2021)02-0094-15
 
个税新政之公平价值与经济效率的实证评估
 
宋丽颖,崔帆
 
(西安交通大学经济与金融学院,陕西西安,710061)
 
摘  要: 作为我国个税历史上的重要节点,费用扣除标准的提高、综合计征模式的引入以及专项附加扣除的设置等,成为2018年个税新政的改革亮点。借助CFPS2018数据库,通过样本筛选和指标模拟,从公平价值与经济效率两个角度对2018年个税新政进行实证评估。研究结果表明:个税新政显著促进了经济效率的提高,其效率倾向得到了较为充分的体现;地区差别费用扣除虽然能够实现基尼系数的下降,但不利于经济效率的提高;东部、城镇地区更加凸显了个税政策对收入分配的调节作用,中、西部以及乡村地区则更好地体现了其对经济效率的促进作用,表明税制改革具有明显的地区异质性。政策启示:税制要达到公平与效率的和谐统一,首先,应在保证经济效率的基础上推动社会公平的进一步发展;其次,要进一步优化专项附加扣除政策;最后,要以个人所得税为基础,制订“量体裁衣”式配套措施。
 
关键词: 个人所得税;社会公平;经济效率;专项附加扣除;地区差别费用扣除
 
 
Research on the equity and efficiency evaluation of the new individual income tax
 
SONG Liying, CUI Fan
 
(School of Economics and Finance, Xi’an Jiaotong University, Xi’an 710061, China)
 
Abstract: As an important node in the history of individual income tax in China, the improvement of basic expense deduction standard, the introduction of comprehensive tax collection mode and the setting of special additional deduction have become the highlights of the 2018 new personal tax policy. With the help of CFPS2018 database, and through sample selection and indicator simulation, this paper makes an empirical evaluation of the 2018 new personal tax policy from the two perspectives of fair value and economic efficiency. The conclusions are as follows. First, the 2018 new individual income tax has significantly promoted the improvement of economic efficiency, and its efficiency tendency has been more fully reflected. Second, tax reform has obvious regional heterogeneity in that the regulating function of individual income tax policy on income distribution has been more highlighted in the eastern and urban areas, while its promoting role has better been manifested in the central, western and rural areas. The policy implications are that in order to achieve the harmonious unity of equity and efficiency, we should, first, further develop social equity on the basis of ensuring economic efficiency, second, further optimize the special additional deduction policy, and finally formulate the "tailor-made" supporting measures which are based on individual income tax.
 
Key words: individual income tax; social equity; economic efficiency; special additional deduction; regional difference expense deduction
 
 
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