个人所得税的实际实施情况研究——以2008年四川省和安徽省城镇住户月度调查数据为例

• 作 者: 陈建东 蒲明
• 出 处: 光华财税年刊
• 发表日期: 2011年00期
• 关键词: 调查数据 纳税主体 中等收入家庭 实际执行情况 税收支出 情况研究 月度数据 住户调查 代扣代缴 分类所得税制

目前研究个人所得税(以下简称个税)实际执行情况面临的最主要问题是缺少微观的居民收入统计数据。本文以2008年四川省和安徽省城镇住户月度调查数据为依据,分析了城镇高收入群体的纳税情况,发现高收入群体无论是纳税比率还是纳税数额均显著偏低。同时,还研究了两省城镇家庭的纳税分布,我们认为目前的纳税主体是城镇中等收入家庭。据此,我们提出了相关的政策建议。

At present, the most important issue facing the actual implementation of the personal income tax (hereinafter referred to as the “individual tax”) is the lack of microcosmic household income statistics. Based on the monthly household survey data of urban households in Sichuan Province and Anhui Province in 2008, this paper analyzes the tax situation of urban high-income groups and finds that the high-income groups are both significantly lower in tax rate and tax payment. At the same time, it also studied the tax distribution of urban families in two provinces, and we think the current taxpayer is a middle-income urban family. Accordingly, we put forward the relevant policy recommendations.