城镇居民不同来源收入对个人所得税的贡献

• 作 者: 陈建东 蒲明
• 机 构: 西南财经大学,
• 出 处: 税务研究
• 发表日期: 2011年09期
• 关键词: 个人所得税 城镇居民 经营性收入 收入来源 储蓄存款利息 边际税率 偷逃 劳务报酬所得 财产转让所得 个体工商业户

本文分析了2000～2009年城镇居民不同来源收入对个人所得税收入的贡献。结果表明:2000～2009年城镇居民工资性收入对个人所得税的贡献率最大且呈上升趋势,城镇居民经营性收入以及财产性收入对个人所得税的贡献呈下降趋势。但是,同期城镇居民经营性收入以及财产性收入的增幅却高于同期工资性收入的增幅。因此,城镇居民经营性收入以及财产性收入应成为今后个人所得税征管的重点。

This paper analyzes the contribution of income from urban residents from different sources to personal income tax revenue from 2000 to 2009. The results show that the contribution rate of wage income of urban residents to personal income tax from 2000 to 2009 is the largest and rising trend, and the contribution of urban residents’ income from operation and property income to personal income tax is on a downward trend. However, the increase in operating income and property income of urban residents over the same period was higher than the increase in wage income over the same period. Therefore, the operating income of urban residents and property income should become the focus of personal income tax collection and management in the future.