学习与实践

个人所得税作为完善我国收入分配制度、推进共同富裕的重要政策工具，其制度安排对于落实“投资于人”理念有重要意义。2018年个人所得税改革通过调整减除费用标准、引入专项附加扣除等政策，减轻了家庭税负，但其对居民福利的实际影响有待系统探究。研究发现，个人所得税减税政策，通过增加居民可支配收入、扩大家庭消费支出规模以及优化消费结构，显著提升了居民幸福感与综合福利水平，且该福利增进效应在收入分配更公平的城市、中等收入群体与受教育程度更高的居民中更为明显。减税政策还显著增加了家庭对健康、教育、养老等领域的投资，具有通过税式支出来“投资于人”的特征。我国个人所得税制度设计，应秉持“投资于人”的导向，进一步扩大综合征收范围，不断提高专项附加扣除的精准性和科学性，形成减税增收、消费升级与公共服务提质的良性循环，切实增进民生福祉。

Personal income tax serves as an important policy tool to improve China′s income distribution system and promote common prosperity,and its institutional arrangements are of great significance for implementing the philosophy of "investing in people". The 2018 personal income tax reform reduced the tax burden on households by adjusting the standard deduction and introducing special additional deductions. Its impact on residents′ welfare remains to be explored. The study finds that personal income tax reduction policies have significantly raised residents′ happiness and overall welfare level by increasing residents′ disposable income,expanding consumption expenditure and optimizing the consumption structure. Furthermore,the welfare-promoting effect of tax reduction is more prominent in cities with fairer income distribution,among middle-income groups and residents with higher educational attainment. At the same time,tax reduction policies have remarkably increased household investment in areas such as health,education,and elderly care,which embodies the feature of "investing in people" through tax expenditure. The design of China′s personal income tax system should adhere to the orientation of "investing in people",further expand the scope of comprehensive taxation,continuously improve the accuracy and scientific rationality of special additional deductions,form a virtuous cycle of tax reduction driving income growth,consumption upgrading and better public service quality,and effectively enhance people′s livelihood and well-being.