摘要：个人所得税是与居民关系最为密切的税种之一，却没能更好地在调节二次分配公平中发挥作用。改革开放以来，中国经济发展越来越快，但是居民收入的两极分化越来越严重，收入贫富差距越来越大。在进入经济发展的新常态下，中国的个税改革已经进入到了一个新阶段，需要结合经济与社会发展统筹规划，并充分考虑各项手段、措施的可操作性。本文将在之前研究成果的基础上，运用基尼系数计算出MT指数，再加上平均税率累进性指数来评估个人所得税对收入分配差距能否起到调节作用，并分析我国个人所得税在调节收入分配差距时没有起到明显作用的原因，同时总结现行的个税制度和个税征收的现状，提出对个税改革的建议。

关键词：个税改革；居民收入差距；基尼系数；平均税率

The Impact of Tax Reform on Income Gap

Abstract：Personal income tax is one of the most closely related taxes with the people, it failed to play a better role in regulating the fairness of the secondary allocation. Since the reform and opening up, China's economic development is getting faster and faster, but the  polarization of income is becoming more and more serious, the gap between rich and poor is getting bigger and bigger. Therefore, under the new norm of economic development, China's tax reform has entered a new stage, we need to integrate economic and social development planning, and give full consideration to the control of the taxation model. Based on the previous research results, this paper will use the Gini coefficient to calculate the MT index and the average tax rate progressive index to assess whether the personal income tax can regulate the income distribution gap, and analyze the reason why China's personal income tax has no obvious effect on the adjustment of income distribution gap, and summarize the current tax system and the the status of tax collection at the same time, put forward the inpidual tax reform proposals as well.

Keywords：personal income tax reform;income gap;Gini coefficient;average tax rate

目录

0引言 1

1中国个人所得税基本情况 2

1.1中国个人所得税历年改革情况 2

1.2中国现行个人所得税制的主要内容 3

2中国收入分配情况 6

2.1中国收入分配差距的现状 6

2.2中国基尼系数的分析 8

3个人所得税作用分析 9

3.1相关指数介绍 9

3.2个人所得税的收入分配效应 9

3.3平均税率、边际税率与平均税率累进性的测量与分析 10

3.4对个人所得税的改革预想 12

3.5个人所得税调节功能较差的原因 13

4建议 14

结论 16

致谢 17

参考文献 18

个税改革对收入差距的影响

0引言

改革开放至今，我国经济飞速发展，人民收入显著提高，2010年中国经济总量已超日本，位居世界第二。但是随着经济发展而来的问题却日益明显，比如，我国是一个经济总量大国，但是居民收入差距却逐渐扩大。近几年个税改革已经成为很热的话题，经常能引起广大百姓的热切关注。2016年10月底，一则“年收入超过12万元属于高收入群体，可能会加大税收调节力度”的新闻报道引起了社会关注。年末的时候，又有新闻报道称财政部调整了部分处室的机构设置，单独设立了个人所得税处，某些人认为这是新一轮个税改革即将开始的信号，这则消息再次引起了大众对个税改革进展的关注。