Personal Income Tax, Non-monetary Income Gap and Income Distribution

在我国,大量的非货币性收入并未计入个人所得税税基,因此个税很可能对货币性收入多、非货币性收入少的人多征税,而对货币性收入少、非货币性收入多的人少征税,从而对收入分配产生逆向调节作用。本文利用面板门限模型进行实证分析,结果发现:当能够获得更多非货币性收入的财政供养人口占比小于16%时,个税的收入分配效应是不显著的;当财政供养人口占比超过16%时,个税将对收入差距产生明显的逆向调节作用。建议将非货币性收入尽可能全部纳入个税税基,并将个人所得税的功能定位为向高收入者筹集财政收入的同时兼顾调节收入分配。There is quite a high percentage of non-monetary income that is not included in PIT＇ s tax base in China now. Therefore, for the families with the same real income but different income structure, those who earn more monetary income but less non-monetary income will pay more tax, while those who earn less monetary income but more non-monetary income will pay less. The result goes against the initial purpose of PIT. This article uses Panel Threshold Model to analyze the distribution effects of PIT in China. The result shows that when the ratio of fiscal dependents, who enjoy more non-monetary income in China, is less than 16% , PIT cannot significantly affect income distribution. However, when the ratio is larger than 16% , PIT will expand income gap significantly. PIT robs the poor to pay the rich in China. Therefore, non-monetary income should be included into PIT＇ s tax base as much as possible. Moreover, PIT＇ s major function should be set to raise revenue from higher-income groups and adjust income distribution simultaneously.国家自然科学基金项目“公共服务非均等化、逆向财政机制与收入差距”(71373220)资助