| Issue |
SHS Web Conf.
Volume 154, 2023
2022 International Conference on Public Service, Economic Management and Sustainable Development (PESD 2022)
|
|
|---|---|---|
| Article Number | 02002 | |
| Number of page(s) | 5 | |
| Section | 2. Economic Management and Production Development Planning | |
| DOI | https://doi.org/10.1051/shsconf/202315402002 | |
| Published online | 11 January 2023 | |
Research on the New Round of Individual Income Tax Policy Reform
School of Economics, Anhui University, China
* Corresponding author: qujing090807@163.com
In order to analyze the reform effect of individual income tax policy in 2018, the income redistribution effect of various individual income tax collection schemes is compared through the tracking survey data of China Family Panel Studies. The research shows that the personal income tax reform has reduced the tax burden of taxpayers on the whole. Among the four reform measures, only the implementation of comprehensive income tax has a positive effect on the distribution effect. As the main beneficiaries are mainly high-income people, this round of reform has weakened the redistribution effect on residents’ income. Therefore, measures such as adhering to the direction of comprehensive taxation, prudently reforming the basic reduction of fees and tax rates, subsidizing low-income people and strengthening the supervision of high-income people will help to enhance the redistribution effect of individual income tax.
© The Authors, published by EDP Sciences, 2023
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