本文采用2012年四川省Y校教职工的收入和个税数据,以基尼系数为主要测算指标,在分析该校教职工收入及税负状况的基础上,重点研究了个人所得税对该校教职工收入差距的调节效果。研究发现:一方面,该校教职工的收入差距已然显现,而职称是影响这一差距的最主要因素;另一方面,虽然个人所得税有助于降低教职工间收入的基尼系数,但是不同因素分组下,这一调节效果仍然存在较大差别。 Based on the income and tax data of faculty members of Y school in Sichuan province in 2012 and Gini coefficient as the main measurement index, based on the analysis of the income and tax burden of faculty and staff in this school, this paper focuses on the impact of personal income tax on faculty members The effect of adjusting the income gap. The study found that: on the one hand, the income gap between faculty and staff has already appeared, and the title is the most important factor affecting this gap; on the other hand, although personal income tax can help to reduce the Gini coefficient of inter-faculty income, different factors Under the grouping, there is still a big difference in the regulatory effect.