工薪类个税征收标准对调节居民收入分配作用的统计分析

个人所得税一直是中国老百姓最关注的话题之一,2011年个税征收标准改革的问题再次引起大家的关注,主要焦点集中在工资、薪金类的个税征收的起征点和累进税率。本文选择2001至2010年31个省份的19行业的平均工资为基础数据,运用SPSS统计分析软件分别按省份和行业作为因子对税前和税后的平均工资做方差分析,利用假设检验的P值构造统计量,定义了调节比和调节得分两个评价指标,用这两个指标衡量个人所得税征收标准对缩小工资差距的效用。本文中该模型把个税征收标准对调节居民收入分配的效果数量化,通过得分指标的变动说明过去两次个税征收标准调整的必要性以及今年审议的第四套个人所得税征收标准草案的优劣。还可以通过该模型构建的指标对某套个人所得税的征收标准是否适应当前经济发展需要起到参考作用。

The Statistics Analysis of Personal Income Tax to Regulate Distribution of Income

Personal income tax is one of the problems Chinese people paid close attention to.With the Convening of "two meetings" this year,all of the Chinese people pay more attention to the reform of personal income tax.It mainly centralized on threshold of the personal income tax and also in Progressive tax rate.In this paper,we chose average wages in 19 Industries among 31 provinces from 2001 to 2010 for studying object.It made variance analysis on the average wages between the data before-tax and after-tax with SPSS software,by using the provinces and industries as analyzing factors.It set the statistics data with the assumed "P",then,made the definition of two evaluation index:Regulation ratio and Regulation of score.And these two index are using for balancing the effect on narrowing the wages' gap by the individual income tax criterion.In this paper,we quantitated the effect of the criterion which is adjusting the people's income by this model.We can explain the necessity of the past twice personal income tax reformation and the merits of the fourth draft by the floating Index score.At last,the index also can give us some reference for that whether a personal income tax standard is adapting with current economic situation.