摘要
本文结合税务部门微观数据和居民家庭统计数据,对我国居民税负的分布进行了测算,发现样本城市居民总体税负大致在5.24%—17.02%之间。从结构上看,间接税负占主体地位,且不同收入水平的家庭没有显著性差异,但所得税税负差异较大。在此基础上,本文针对深化税制改革中增值税、消费税和个人所得税等税种,提出了负所得税制度、优化税率结构和完善居民各种性质来源收入的税收政策与管理等建议。
Based on the micro-data from tax authorities,this paper measures the distribution of household tax burdenin China. The results show that household tax burden in sample cities varies from 5.24% to17.02%,structurallythe indirect tax is the main source of burden and that there is no significant difference between households withdifferent income levels though the difference is great in the income tax burden. This paper finally gives some sug-gestions on policy changes in tax reform,including introducing the negative income tax system,optimizing taxrate structure,and improving income tax policies.
出处
《东南大学学报（哲学社会科学版）》
CSSCI
北大核心
2015年第5期68-72,94+155,共7页
Journal of Southeast University(Philosophy and Social Science)
基金
教育部人文社会科学研究规划基金项目"基于微观数据的我国居民税负分布测算及调整政策研究"(11YJA790170)
国家自然科学基金项目"面向大数据的税收微观数据体系构建与政策效应分析应用"(71373267)成果之一
