Study Of The Personal Income Tax Redistribution Measuring And Its Effect On Urban Residents

With the rapid development of economic society, the urban residents’income is constantly improving, and the income gap are also constantly expanding, which have caused potential threats to the sustainable development of economy and social stability and unity. Reforming the income distribution system and reasonably adjusting the income distribution pattern, have become an urgent and important task to build the harmonious society. As the initial distribution is based on the market regulation, the intervention of government management policy is limited, adjusting the income distribution and narrowing the income gap are much more focused on the field of the government-led redistribution. However, because our country hasn’t yet levy tax on the personal property, real estate, inheritance, which reflect the stock of wealth, the task of regulating income distribution is mainly fell on the personal income tax.However, the economic development level and tax system design in different countries are different, the performance of personal income tax in adjusting income distribution is also varies, even within the same country. Because of this, whether personal income tax adjust income distribution and what extent to adjust income distribution, has always been the focus of researchers argue, it is necessary to comb the existing research situation, classify the measures and methods of the tax revenue distribution effect, and then conduct an empirical research again. Therefore, based on the norms and empirical, system and emphasis analytical methods, this text adopts the specific literature research, qualitative and quantitative methods, thoroughly analyzing the income distribution of different urban income groups and the income distribution theories and the measures and methods, and then using specific indicators and methods to research regulation function on the overall and levels of urban residents.Specifically, firstly through the definition of revenue, income (re) distribution, redistribution effect of personal income tax and the review of research, the paper points out the shortcomings of existing research. Then, the article analyzes the condition of income distribution of different income levels, puts forward the harmfulness of expanding income distribution to the economic development and social stability, and points out the real reason of tax regulation play. And then, this paper makes a concrete analysis of the income distribution levels of different urban groups, the personal income tax revenue and the tax burden of residents, and also completely analyze the establishment of the tax system in our country, the theoretical basis and action mode of the personal income tax to adjust income distribution, pointing out its realistic reason and theoretical basis. On this basis, taking the residents’ income gap measures and methods as the breakthrough point, the paper distinguishes and classifies the measures and methods of tax income redistribution effect, dividing into the gini coefficient method, MT index method, microscopic simulation method, econometric model and other indicators according to the difference of index foundations and analysis tools, briefly introducing some typical methods, and calculating the index methods adopted in this paper. Finally, this article takes the whole urban residents and different income groups divided by seven points method, respectively by means of income redistribution coefficient method and the share gap of after-tax income method empirically study the general and specific regulation, and concludes some meaningful conclusions:From MT index, RE coefficient and A, metric which based on the income redistribution coefficient, the personal income tax has expanded the income gap at the beginning years of the tax reform, others years it has played a positive role, but the effect is relatively limited. From the income share before and after tax of different income levels, the personal income tax has played the role of "cut high" and "reduce low", and the structure of regulation is also relatively reasonable, but the regulation performance between different income levels and within the same class is different. In addition, the research on the average tax rate of different income levels has reached the similar conclusions, too.