Research On The Proportion Of Positive And Negative Personal Income Tax Systems To Middle-Income Groups

The proportion of middle income class is affected by individual income tax rate,individual income tax rate,minimum guarantee system,residents' preference for labor supply and residents' cultural degree.This study mainly studies the effect of individual income tax on the reduction of the proportion of high-income class.In current China's subsidies for low-income groups--minimum security system as the basis,to measure the provincial system of low gold effect of lowering the proportion of low-income groups,and on this basis to improve the personal income tax system and calculates the negative income tax system,and the integration between the two.The main research contents:(1)the theoretical basis of the positive and negative income tax: the distribution of income is welfare economics theory,the labor supply aspects of behavioral economics theory,theory of labor supply,liberal theory,etc.(2)analysis of the principle of positive and negative income tax: individual income tax base,tax rate theory,etc.Negative income tax connotation,minimum guarantee,marginal tax rate and labor supply effect analysis.(3)using the method of index of KP from the national disposable income,the urban residents' disposable income under five groups such as the two Angle measure including the proportion of three classes.(4)using VAR Model to measure the impact of China's existing income tax on the lower income level.(5)using Panel Data to measure the impact of the minimum guarantee system of 31 provinces in China on reducing the proportion of low-income groups.Conclusion :(1)the proportion of the three classes in the high and middle classes is evenly divided,and the growth of the years has not changed significantly.In areas with better economic development,such as the north,the proportion of middle income groups is significantly higher than that of the relatively general economic development.(2)is the personal income tax,tax tired schedule adjust high-income people proportion integral effect is not obvious,estimates nearly 20 years of personal income tax of the country's tired schedule to reduce the high proportion of income adjustment ability is not strong,and the individual income tax by the method of five tired progress lower proportion of high income groups have certain effect.(3)the low maintenance system of urban residents and the low maintenance system of rural residents have little effect on reducing the proportion of low-income groups.(4)optimize the positive personal income tax system,reduce the tax rate of the middle income class,and reduce the tax burden of the middle income class;Increase tax collection and tax rates for high-income earners to narrow the income gap.The policy Suggestions :(1)optimize the positive personal income tax system.Increase the exemption amount to reduce the tax burden on the lower and middle class;To reduce the tax rate of middle income class and reduce the tax burden of middle income class;We can appropriately increase the tax collection and tax rate of the high-income class and reduce the income distribution.(2)establish a negative income tax system.According to the current low amount of China's urban and rural areas,Chinese consumer spending levels of the low-income group and residents' subjective feeling on the consumer spending measure out the minimum of negative income tax allowance amount(A);Considering the influence of the negative income tax rate on labor supply,set up relevant questionnaires,measure the appropriate negative income tax rate,can according to the income level of resident give negative income tax can improve people's labor enthusiasm.(3)combine the negative income tax system and the optimized positive income tax system to form the integration of the positive and negative income tax system.