The Effect Of Personal Income Tax On The Adjustment Of Urban Residents' Property Income Gap In China

The income gap has always been the focus of attention.The income inequality caused by the widening of income gap will cause social contradictions,influence social harmony and stability,and on the other hand,it is not conducive to the orderly development of our political and economic activities.China is now in the golden period of economic development,in the past "12th Five-Year" planning and construction,the gross domestic product increased from 54 trillion yuan to 82 trillion and 700 billion yuan,an annual increase of 7.1%.However,we also note that,from the Gene coefficient published by the National Bureau of statistics in 2013,the Gene coefficient of our country has been more than 0.42016 years since 2003,and the Gene coefficient has reached 0.465.Although in recent years,the trend of gradual decline,but compared with the international warning line,China's Gini coefficient has always been high,how to adjust income distribution to narrow the income gap is a problem we need to focus on.General secretary Xi Jinping has pointed out that there is still a large income gap in different regions,different industries and between urban and rural areas,and the income gap is greater because of the different possession of property.As an important tax to adjust income distribution,personal income tax can adjust the income gap of residents to a certain extent.In the face of the widening property income gap,it is more necessary to explore the role of personal income tax on the property income of urban residents.Based on this paper,the present situation of urban residents' property income distribution is analyzed.It is found that the proportion of property income in the income source of urban residents is low,but the growth rate is very fast.Two,there are obvious differences in the distribution characteristics of property income of urban residents.The property income gap between the lowest income class and the highest income class is very large,up to 34 times;the three is the significant income gap between the regions,the absolute value of property income and the dominant income in the economically developed eastern regions.The proportion is greater than the central and western regions;four,from the source of the property income,interest income,dividend,dividend income and housing rental income constitute the main source of property income.Therefore,in view of the existing problems of the property income of urban residents in China,we have analyzed and calculated the extent of the property income gap,the causes and the impact on the total income gap.The result is that,compared with the other income of urban residents,the property income gap is more obvious and presents a continuous expansion.The trend.Two,there are serious income inequality in the income sources of property income.Three,the contribution rate of the urban residents' property income gap to the total income gap is still low,but the contribution rate of the property income gap to the total income gap is increasing,which is an important problem that can not be ignored.Based on the above analysis,this paper then takes Beijing,Anhui province and Shaanxi Province as an example to make a comparative analysis from three aspects: the overall effect,the redistribution effect and the progressiveness of the urban residents' property income from the individual income tax,and finds that the property income inequality in the developed city of Beijing is now unequal.The image is more obvious;in addition to the adverse adjustment of individual years,the personal income tax has played a role in the income redistribution of the urban residents in three provinces and cities,and the role of regulating the income of the central region is more obvious;although the property income is proportional to the tax rate,the personal income tax is on the property income.There are still weak progressiveness,and compared to the economically developed areas,personal income tax is more progressive in the property income of urban residents in the central and western regions,and the function of regulating the property income gap is stronger.In the end,from the two angles of personal income tax adjustment of urban residents' property income gap and the increase of urban residents' property income,this paper puts forward the policy suggestions on the reform of the individual income tax model,the strengthening of tax collection and management,the improvement of relevant supporting measures and property tax system,and the multichannel increase of the property income of residents.