个税专项抵扣的减税规模及对消费的影响.pdf
| 2018 10 21 2018 10 20 2019 1 1 1 2 1 1 3000 2000 3 2 1 1 -1.5 50% 6 10% 4 2006 2008 2011 2008 Wind 2.5% 0.1% 5 4 6 20059 7 9 10 S0680518050004 xiongyuangszq wangmeiligszq heninggszq 1 2018-10-07 2 2018-09-24 3 2018-09-03 4 2018-09-01 2018 10 21 P.2 . 3 . 3 . 4 . 4 . 7 . 8 . 8 . 8 1 . 3 2 . 4 3 . 4 4 . 5 5 2000-2017 . 6 6 . 6 7 . 6 8 . 7 9 Wind . 7 10 . 8 11 . 8 2018 10 21 P.3 2018 8 31 2019 1 1 2018 10 1 10 20 20180901 1200 / 100 1000 / 800 / 1 12000 1000 3 4800 400 3600 15000 60000 12000 1000 14400 1200 100 12000 1000 100 9600 800 60 24000 2000 24000 ( 2000 ) 60 2018 10 21 P.4 3% 1 1 3000 2000 2 28,903 12,000 - 34,684 1041 2,513 4,800 - 1,206 36 23,086 24,000 24000 27,703 831 16,800 9,600-14,400 8,064 242 121,471 12,000 55% , 3 26,724 802 374 60,000 2,244 67 100,625 3019 Wind 2012 60 1 4600 2000+1000+400+1200 2 1 1 -1.5 50% 6 10% 3 % 8000 3% 90 - 90 100% 1% 0% 1% 17000 10% 990 530 460 46% 6% 3% 3% 30000 20% 3590 2670 920 26% 12% 9% 3% 40000 25% 6090 4940 1150 19% 15% 12% 3% 60000 30% 12090 10710 1380 11% 20% 18% 2% 85000 35% 20840 19230 1610 8% 25% 23% 2% 100000 45% 27590 25520 2070 8% 28% 26% 2% / / 2018 10 21 P.5 4 2000 3 2008 Wind 2.5% 0.1% 1 2006 1 1 800 1600 2 2006 13.7% 2005 0.8 26.3% 2005 9.7 2006 1 wind 7.3% 7.7% -1.0% -0.7% 2 2008 3 1 800 1600 5 27% 44.1% 2008 7 2000 23.3% 2008 3 wind 17.6% 20% 2.5% 0.1% 3 2011 9 1 2000 3500 9 17% 17.7% 12 2011 18.1% 12.4% 18.7% 2011 2011 9 wind 12.3% 10% -4.2% -1.9% 0% 20% 40% 60% 80% 100% 120% 2018 10 21 P.6 5 2000-2017 2006 1 1 800 1600 2008 3 1 1600 2000 2011 9 1 1 2000 3500 2
