| 个人所得税子女教育费用专项附加扣除的优化思考——一项基于2015年CGSS数据的模拟研究 |
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| 引用本文：肖建华，谢璐华.个人所得税子女教育费用专项附加扣除的优化思考——一项基于2015年CGSS数据的模拟研究[J].财经理论与实践,2022,(5):66-73 |
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| 中文摘要:基于新税改的子女教育费用扣除制度，设计不同的子女教育费用扣除调整方案，并依据中国综合社会调查（Chinese General Social Survey,CGSS)2015年数据模拟分析其对居民收入和居民福利所产生的影响。研究发现：子女教育费用扣除制度扩大了收入差距，但提高了收入水平。同时，制度的优化使得中等收入群体的收入水平提高，且收入差距扩大；高收入群体的收入水平略微增强，且收入差距明显缩小；低收入群体的可支配收入和收入差距无变化。收入水平提升对福利增进效果较强，收入差距扩大造成福利损失影响较小，从而福利水平得以提升。此外，依据教育的不同阶段设置不同的子女教育费用扣除标准是可行的。鉴于此，从政策操作层面来看，要继续优化子女教育费用专项附加扣除，以提升居民福利水平，持续完善个人所得税政策。 |
| 中文关键词:子女教育专项扣除 个人所得税 收入差距 居民福利 |
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| Thoughts on the Optimization of Special Additional Deduction of Individual Income Tax for Children’s Education Expenses-A Simulation Study Based on CGSS 2015 data |
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| Abstract:Based on the child education fee deduction system under the new tax system, different children’s education costs were designed, and the CGSS 2015 data simulation was used to analyze the impact of resident revenue and resident welfare. Empirical results show that the child education cost deduction system has expanded the income gap, but improves the level of income. At the same time, the optimization of the system improves the income level of the medium-income group, and has led the income gap. The income level of the high group is slightly improved, and the income gap is significantly reduced. The disposable income and income gap between low-income groups have not changed.The improvement of income levels has strong effect on benefits, and the expansion of income gap is small, and the benefits level can be improved. Empirical studies have also found that the deduction of different children’s education costs according to different education stages is feasible. Therefore, from the perspective of policy operation, it is necessary to continue to optimize the special additional deduction of children’s education costs, improve the benefits of residents, and continue to improve individual income tax policies. |
| keywords:special additional deduction for children’s education individual income tax income gap resident welfare |
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