I摘 要我国的财政收入主要来源于税收，个人所得税收入是我国税收的主要组成部分，同时人口老龄化是我国现阶段不可避免的进程。河南省作为我国的人口大省，已经进入人口老龄化阶段。人口老龄化势必会影响个人所得税收入，进而影响经济的发展。本文梳理了人口老龄化和个人所得税收入的关系，运用理论与案例分析相结合、定性与定量分析相结合的方法，构建个人所得税分解体系，研究各因素特别是人口老龄化因素对河南省个人所得税收入产生的影响。基于 2012-2017 年数据的实证分析结果显示，经济发展是我省个人所得税增长的主要推动因素，但是人口老龄化对个人所得税收入的消减作用应引起高度重视。特别是老龄化程度较高的豫东地区，人口老龄化因素对个人所得税收入增量的贡献率为-2.57%。因此，我省在落实个税改革时要重视人口老龄化带来的影响。关键词：个人所得税收入；人口老龄化；税收收入 IIAbstractChina's fiscal revenue mainly comes from tax revenue, and personal income tax revenue is the main component of China's tax revenue. At the same time, population aging is an inevitable process in China at this stage. As a populous province in China, Henan Province has entered the stage of population aging. The aging of the population is bound to affect the income of personal income tax, thus affecting the economic development.This paper sorts out the relationship between population aging and personal income tax income, and uses the methods of combining theory with case analysis and qualitative and quantitative analysis to construct a decomposition system of personal income tax and study the influence of various factors, especially population aging, on the personal income tax income of Henan Province. The empirical analysis results based on the data from 2012 to 2017 show that economic development is the main driving factor for the growth of personal income tax in our province, but the effect of population aging on the reduction of personal income tax income shou...
