《Table 1:Distribution Effect of China’s Urban Personal Income Tax》

  提示：宽带有限、当前游客访问压缩模式

本系列图表出处文件名：随高清版一同展现

《中国收入分配制度改革四十年》

1. 获取 高清版本忘记账户？点击这里登录

1. 下载图表忘记账户？点击这里登录

Source:Xu，Ma and Li，2013.

First，enhance the role of taxation in regulating income distribution.China’s current tax system has a limited effect in regulating income distribution.Tax structure，for instance，is tilted in favor of indirect tax such as VAT that contributes to increasing income gaps，while the share of direct tax such as personal income tax that helps narrow income gaps is too small（Nie，Yue；2012）.Moreover，personal income tax is a salary tax imposed on salarymen and cannot regulate the income of people with other income sources.As Table 1 shows，personal income tax contributed more to narrowing income gaps between urban and rural residents since 2005 but the effect was limited.In 2009，personal income tax only reduced Gini coefficient between urban and rural residents by about one percentage point.It is necessary，therefore，to adjust tax structure by including taxes that help regulate income distribution:among them，property tax and inheritance tax are worth considering.Property tax will increase the share of direct tax and allow the government to conditionally exempt certain indirect taxes and invigorate enterprises.It will also effectively regulate the income of high-income groups.