2011年9月起，国家对个人所得税的起征点进行了较大幅度的调整，研究此次调整带来的影响具有现实意义。利用统计方法及统计指标进行研究，针对我国20082012年的个税收入数据，先后运用因子分析法和Theil熵指数分别分析我国个人所得税的税源结构和税收差异，并对个人所得税起征点上调前后的情况进行对比，结果显式政策变化确实对个人所得税的收入发挥一定作用，并有利于调节收入分配的差距。%Threshold of China’s personal income tax had been raised from September of 2011, and it is significant to investigate the influence of this adjustment. According to the tax revenue data of China from 2008 to 2012 , the tax structure and discrepancy of China ’ s personal income tax are analyzed based on factor analysis and Theil entropy. Moreover, Comparing the positions before and after the adjustment, the results shows that the adjustment of policy exactly played a role in China’ s personal income tax and help to narrow the gap of income distribution in China.
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