个人所得税分配征收模式对收入公平的效应分析

发布时间：2018-02-27 10:02

本文关键词： 个人所得税分类制综合分类制劳务所得　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：在近三十年的改革开放中,中国经济高速发展,社会财富迅速累积,经济总量已赶超日本成为全球第二大经济体。但在经济震荡中所激发的矛盾也不容忽视。如今收入分配已不再是计划经济下的平均主义,随着社会主义市场经济日益完善,收入来源形式日趋多样,我国社会的贫富差距正迅速拉大,国民收入分配的基尼系数也已超过国际公认的临界水平。贫富差距的加大必定会引发一系列社会问题,同时也不利于经济的可持续性发展。从十四届三中全会开始,我国提出效率优先兼顾公平的原则。这说明效率与公平二者密不可分相辅相成。在这样的财税改革背景下,个人所得税对收入的调节作用就显得尤为突出。本文以个人所得税的征收模式为切入点,通过模拟测算不同征收模式下个人所得税对收入分配的调节程度,比较分析其公平效应,并提出符合我国实际的改革模式。同时以美国、日本、巴西、印度四国个人所得税征收模式为例,就不同征收模式的优缺点进行比较分析,然后结合我国现阶段经济发展水平,提出与模式转型相匹配的征管措施。本文首先用实证分析方法对个人所得税现状及不足进行分析,然后用比较分析法测算不同征收模式下个人所得税对收入分配的调节效应,并借鉴国外典型国家的个人所得税制经验。以此为基础对个人所得税的征收模式提出可行性建议。本文首先介绍了个人所得税征收模式的理论依据。从整体上分析个人所得税存在的问题:通过个人所得税占总体税收比重分析个人所得税地位不突出问题;通过基尼系数分析个人所得税是否充分发挥调节收入分配的作用;通过运用收入份额差距法测算两种征收模式对不同收入等级的调节作用。其次着重测量不同征收模式下个人所得税对收入分配的调节作用,并比较分类与分类综合模式的公平效应。本文通过规范及实证分析对转型模式下劳务所得的征税范围、费用扣除、税率、征管措施等要素存在的问题进行了研究。然后就国外个人所得税课税模式的典型代表国家的特点进行归纳总结并对其进行借鉴参考。本文不仅选取发达国家为借鉴对象,还就发展中国家进行对比研究,如巴西、印度。最后对个人所得税的征收模式提出设计改进意见,并对其可行性进行分析验证。
[Abstract]:In the past 30 years of reform and opening up, China's economy has developed at a high speed, and social wealth has accumulated rapidly. The economy has overtaken Japan as the second largest economy in the world. But the contradictions aroused by the economic shocks should not be ignored. Today, income distribution is no longer egalitarianism under the planned economy, as the socialist market economy becomes more and more perfect. The income sources are becoming more and more diverse, the gap between the rich and the poor in our society is rapidly widening, and the Gini coefficient of the national income distribution has already exceeded the internationally recognized critical level. The widening of the gap between the rich and the poor is bound to lead to a series of social problems. Since the third Plenary session of the 14 CPC Central Committee, China has put forward the principle of giving priority to efficiency and giving consideration to equity. This shows that efficiency and equity are inseparable and mutually reinforcing. The effect of individual income tax on income regulation is particularly prominent. This paper takes the individual income tax collection model as the starting point, calculates the adjustment degree of individual income tax to income distribution under different collection mode through simulation. At the same time, taking the American, Japanese, Brazilian and Indian individual income tax collection models as examples, the advantages and disadvantages of different tax collection models are compared and analyzed. Then combining with the current level of economic development in China, this paper puts forward the measures of collection and management matching with the transformation of the mode. Firstly, this paper analyzes the current situation and shortcomings of personal income tax with the method of empirical analysis. Then we use comparative analysis method to measure the adjustment effect of individual income tax on income distribution under different levying modes. And draw lessons from the experience of the individual income tax system of the typical foreign countries. On this basis, the author puts forward some feasible suggestions on the individual income tax collection model. Firstly, this paper introduces the theoretical basis of the individual income tax collection model and divides it into a whole. Analyzing the problems existing in personal income tax: analyzing the status of individual income tax is not prominent through the proportion of individual income tax to total tax revenue; The Gini coefficient is used to analyze whether the individual income tax can fully play the role of regulating income distribution. By using the method of income share gap to measure the adjustment effect of two kinds of levying models on different income levels. Secondly, the adjustment effect of individual income tax on income distribution under different levying modes is emphatically measured. Through normative and empirical analysis, this paper analyzes the tax range, expense deduction, tax rate of labor income under the transition model. The problems existing in the measures of collection and management and other factors are studied. Then the characteristics of the representative countries of the foreign individual income tax tax models are summarized and referenced. This paper not only selects the developed countries as the reference object, A comparative study on developing countries, such as Brazil and India, is also carried out. Finally, suggestions on the design and improvement of the individual income tax collection model are put forward, and its feasibility is analyzed and verified.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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