摘要
税收收入潜力与现实收入的差距事关政府增收与居民减负之间的矛盾。本文设计了一套个人所得税收入潜力的计算模板,分地上与地下经济两个部分。使用税目分解法对地上经济的个人所得税的潜在收入作出了较为细致的估计,对地下经济,在现金比率法的框架内,对统计数据进行了修正。最后得到了我国个人所得税收入潜力较为充分、但实现率仅为50%左右的结论,其中地上经济的贡献达90%,地下经济则占10%左右。
The paper suggests a calculation moulding board of personal income tax capacity. Personal income tax capacity can be divided into real tax capacity and potential tax capacity. Personal income tax capacity not only represents open economy as well as underground economy. In the calculation of open economy, we improve the pattern of current calulation and make a careful estimation according to the tax item of personal income tax. For underground economy, the paper corrects the statistical data in the frame of cash ratio. At last, we find a higher potential capacity of personal income tax, but the conversion rate from potential tax capacity to real income is only 50 percent.
出处
《财经论丛》
CSSCI
北大核心
2010年第2期43-49,共7页
Collected Essays on Finance and Economics
关键词
个人所得税
收入潜力
测算
地上经济
地下经济
personal income tax
potential tax capacity
calculation
open economy
underground economy
