Research On Income Redistribution Effect Of Personal Income Tax In Different Regions Of China

The purpose of this paper is to investigate the effect of redistribution of income tax on individual income tax in different regions of China’s economic development. In accordance with the order of the classification of the degree of economic development is relatively developed, middle developed and backward, mainly investigated 6 province economic development level in China(autonomous regions) of the different income distribution, to the provinces in China from 2002 to 2014(city / autonomous region) in different level of income per capita total income of urban households and the per capita disposable income as the sample data, we calculate the regional index of urban residents income redistribution effect pre tax Gini coefficient, the personal income tax(MT index) and the related factors of Taxation index and its comparative analysis, thus obtains the related Chinese personal income tax effect in the regulation of the different regions of the income gap and the effect of conclusion the related driving factors. The results of the study show that: from the point of view of the country, China’s personal income tax to regulate the gap in income distribution of urban residents is not very obvious, and tax income redistribution function has a weakening trend, some areas even "reverse adjustment". In addition, China’s individual income tax on the income distribution in there are large regional differences in the regulation and on the extent of the economic development of different provinces, autonomous regions and municipalities directly under the central government tax revenue regulation effect of different; this regulation are more concentrated in income levels relatively low area. The continuous expansion of the income gap, inequality problems are becoming more and more serious. Therefore, in order to efforts to promote the reform of personal income tax system in China, and according to the reality of regional economic development, industrial structure, income composition factors and to make different tax policies, strengthen individual income tax on the income gap between residents positive regulation, efforts to reduce the role of "reverse adjustment".