【作者】 董晶；

【导师】 张炜；

【作者基本信息】 东北财经大学 ， 财政学， 2020， 硕士

【摘要】 本文研究的是子女教育专项附加扣除政策对个人所得税公平效应的影响。现阶段我国贫富差距问题突出,基尼系数多年来一直远高于国际警戒线,亟需政府的宏观调控,个人所得税作为政府调节收入分配主要税收工具被寄予厚望。2018年我国个人所得税经历了又一次重大改革,其中引起人们格外关注的一点就是首次引入了专项附加扣除政策。作为一种税前扣除,专项附加扣除最基本的作用就是减轻了居民在教育、养老、医疗、住房等民生问题上的生活负担,除此之外还全面考虑了纳税人生活负担和税收负担的差异,体现了量能课税的基本原理,表面上看来是有助于税收公平的。在我国,大多数适龄夫妻都育有子女,而且十分重视对子女的教育,子女教育支出是中国家庭的一项持续性的、普遍的支出,对子女教育费用进行税前扣除也是专项附加扣除政策的重要内容。因此,在我国收入差距过大的背景下,本文选择子女教育这一专项附加扣除项目来研究个人所得税调节收入分配的作用,并对尚不成熟的子女教育专项附加扣除政策提出相应的完善建议,可以从一个崭新的视角促进个人所得税更好地贯彻税收公平的原则。本文分为五个部分。第一部分阐述了子女教育扣除对个人所得税公平效应影响的研究背景与意义、国内外文献综述、研究思路与方法、本文的创新和不足之处。第二部分主要是对子女教育专项附加扣除的一些基本分析。首先介绍了与本文研究内容相关的一些概念,其次对我国子女教育专项附加扣除的政策内容进行整理,按要素对政策进行分析,并简单概述了这一政策的目标。最后对子女教育扣除的理论依据——分配公平理论和税收公平理论进行了介绍。第三部分利用实证的方法,定量研究了子女教育扣除对个人所得税公平效应的影响。主要利用MT指数这一分析指标,通过个人组和家庭组、不同劳动收入家庭组、不同经济状况地区三个实证对样本数据进行分组对比,分别计算有无专项附加扣除情况下MT指数的大小,对收入再分配效应进行测算,并对结果进行分析和评价。第四部分介绍了国际上几个典型国家(美国、日本和加拿大)的个人所得税制中与子女教育有关的税前扣除和抵免政策,总结出其先进的扣除经验,并结合我国实际进行借鉴。第五部分首先是根据前文内容总结出基于税收公平角度对我国子女教育专项附加扣除政策进行调整的原则,然后具体从优化子女教育扣除范围、细化子女教育扣除标准、完善子女教育扣除的申报制度这几个角度提出完善建议。更多还原

【Abstract】 This paper studies the impact of the special additional deduction policy on the fair effect of personal income tax.At present,the gap between the rich and the poor in China is very prominent.The gini coefficient has been far higher than the international warning line for many years,and it is in urgent need of the government’s macro-control.As the main tax tool for the government to adjust income distribution,the personal income tax in China is expected to undergo another major reform in 2018,one of the highlights is the first introduction of the special additional deduction policy,which specifically includes six items such as children’s education and supporting the elderly.As a kind of pre tax deduction,the basic function of special additional deduction is to reduce the burden of residents on livelihood issues such as education,pension,medical care,housing,etc.in addition,it also comprehensively considers the difference between the living burden and tax burden of taxpayers,reflecting the basic principle of individual tax of measurable taxation,which is conducive to tax fairness.In China,Most school-age couples have children and attach great importance to the education of their children.The expenditure on children’s education is a continuous and common expenditure of Chinese families.The pre tax deduction of children’s education expenses is also an important part of the special additional deduction policy.Therefore,in the context of China’s income gap is too large,this paper chooses the special additional deduction item of children’s education to study the role of individual income tax in regulating income distribution,and puts forward corresponding improvement suggestions for the immature special additional deduction policy of children’s education,which can promote the implementation of the principle of tax equity in a new perspective,so as to formulate income in line with the national conditions The redistribution policy provides relevant theoretical basis.This paper is mainly divided into five parts.The first part mainly expounds the research background and significance,literature review at home and abroad,research ideas and research methods,innovation and shortcomings of this paper.The second part is the basic analysis of special additional deduction for children’s education.Firstly,this paper introduces some concepts related to the research content of this paper.Secondly,it sorts out the policy content of special additional deduction for children’s education in China,analyzes the policy according to the elements,and briefly summarizes the goal of this policy.Finally,it introduces the theoretical basis of children’s education deduction,that is,the theory of distribution equity and the theory of tax equity.The third part uses the empirical method to quantitatively study the impact of special additional deduction of children’s education on the income distribution effect of personal income tax.This paper mainly uses MT index as an analysis index to calculate the size of MT index with or without special additional deduction.It compares the sample data through three empirical examples of individual group and family group,family group with different labor income and regions with different economic conditions,calculates the income redistribution effect,and analyzes the results in detail.The fourth part introduces the pre tax deduction and credit policies related to children’s education in several typical international countries(the United States,Japan and Canada),summarizes their advanced deduction experience,and combines with China’s actual situation for reference.The fifth part summarizes the principles of adjusting the special additional deduction policy of children’s education from the perspective of influencing the income distribution function of individual income tax,and then from the perspectives of optimizing the scope of special additional deduction for children’s education,refining the standard of special additional deduction for children’s education,and improving the declaration system to put forward suggestions for improvement.更多还原