缩小居民收入分配差距的税制改革研究

发布时间：2018-03-03 16:28

本文选题：政府　切入点：居民收入分配　出处：《安徽大学》2014年硕士论文　论文类型：学位论文

【摘要】：收入分配改革一直是各界关注的话题,并越来越受到政府的高度重视。十八大报告提出“加快健全以税收、社会保障、转移支付为主要手段的再分配调节机制”,2013年2月5日国务院批转的《关于深化收入分配制度改革的若干意见》重申了这一思想,并进一步指出“以增加城乡居民收入、缩小收入分配差距、规范收入分配秩序为重点”,“逐步形成合理有序的收入分配格局”。建国以来我国的居民收入分配政策几经变化,从最初的平均主义到改革开放以后的“效率优先,兼顾公平”,再到十八大“初次分配和再分配都要兼顾效率和公平,再分配更加注重公平”,虽然变化的方向迥异,但造成变化的原因是相同的：都是由当时的社会经济发展状况所决定的。当前之所以要提出“再分配更加注重公平”,是因为我国目前的贫富差距愈来愈大已经不容忽视了：一是全国居民收入差距很大。目前有多个中国基尼系数的版本,虽然不同来源的基尼系数数据有出入,但都超出0.4的国际公认警戒线,显示出我国居民收入分配的严峻。一份调查报告认为我国10%的最高收入家庭拥有84.59%的社会总资产,他们的可支配收入占所有家庭可支配收入的56.96%。二是城乡居民收入差距扩大,城镇居民可支配收入是农村居民可支配收入的3倍多。三是行业间收入差距大,目前国际公认行业差距水平为3倍左右,中国已远远超出这一水平,2008年曾一度达15.3倍。四是地区居民收入差距扩大,省内居民收入差距是造成地区差距的主要原因。为了验证我国当前税收缩小居民收入分配的效果,本文以个人所得税为例,研究了个人所得税改革对城镇基尼系数的影响,发现税率、免征额及税收征管措施的调整对城镇基尼系数的降低是有一定作用的,但降低的幅度很小。造成我国税收缩小居民收入分配差距差强人意的原因主要有：(1)税制结构不合理,具有“削高”作用的直接税占比很低。我国约70%的税收收入来源于增值税、消费税等间接税,直接税收入约为全部税收收入的30%,其中个人所得税收入不足税收总收入的7%,财产税则在我国现行税制体系中几乎一片空白。(2)相关税种设计不尽合理。个人所得税以个人为课税单位,实行分类定率、分类扣除、分项征收,不利于缩小居民收入差距；消费税存在征税范围的缺位与越位问题,化妆品等已不再适合课征消费税的商品仍在征税行列,高档家具、高档酒店、桑拿等消费品或消费行为则尚未纳入征税范围；资源税仍以从量定额征收为主,税率偏低,使得资源收益被少数人所占有且不利于环境保护。(3)财产税的缺位。房产税只针对交易环节而保有环节仍处于试点阶段,遗产和赠与税则至今尚未开征。为了探讨问题的解决之道,本文以社会公平度及居民收入分配政策为标准,分类研究了其他国家税收缩小居民收入分配差距的政策。北欧各国通过税收、社会保障和转移支付体系的完善,贫富差距较小,居民收入分配状况较为公平；德国一直致力于确保收入公平,20世纪末至今,德国的基尼系数一直保持在0.3左右,居民收入差距较小；美国强调自由的市场经济,不主张高税收,因而其居民收入差距要大于前述欧洲各国,2010年其基尼系数接近0.5；拉美被认为是世界上居民收入分配最不公平的地区,多数拉美国家基尼系数在0.5以上,他们的税负较轻,2010年墨西哥和智利税收占GDP的比率分别为18.7%和20.9%,是OECD成员国中税收占GDP比重最低的两国。综合前述分析,本文提出如下政策建议：一是进一步改革个人所得税,实行混合所得税制,逐步探索以家庭为课税单位,调整费用扣除项目,完善税收征管体系；二是调整消费税征税范围,对化妆品等已经广泛消费的商品不再征收消费税,将高档家具、高档酒店等消费产品或消费行为纳入征税范围；三是推行资源税改革,归并资源税费项目,提高资源税税率；四是尽快开征房产税、遗产和赠与税等财产税,增加居民收入调节的税收工具。
[Abstract]:The reform of the income distribution has been a topic of concern from all walks of life, and has attracted more and more attention from the government. The eighteen report "to accelerate and improve the social security tax, and transfer payment as the main means of redistribution adjustment mechanism", in February 5, 2013 the State Council approved the "opinions on" deepening the reform of income distribution system reiterated this idea, and further pointed out that in order to increase the income of urban and rural residents, narrow the gap of income distribution, standardize the order of income distribution "as the focus," and gradually form a reasonable and orderly pattern of income distribution ".
After several changes in residents' income distribution policy since the founding of new China, from the initial priority to efficiency egalitarianism after the reform and opening up the "justice" to eighteen "initial distribution and redistribution to both efficiency and fairness, with particular emphasis on equity, although the direction of change is different, but the cause of the change is the same that was decided by the status of social economic development. The reason to put forward the redistribution of paying more attention to fairness", is because the gap between rich and poor in China at present more and more can not be ignored: one is the income gap is very big. There are a number of China Gini coefficient version, although the discrepancy of Gini the coefficient of data from different sources, but are beyond the accepted international warning line of 0.4, showing the income distribution in China is serious. A survey report that 10% of China's most high income The family owns 84.59% of the total social assets, their disposable income accounted for all household disposable income of 56.96%. two is to expand the income gap between urban and rural residents, urban residents' disposable income is 3 times more than the disposable income of rural residents was three. The income gap between the industry, the current international recognized the gap between the industry level of 3 times so, Chinese has far exceeded this level in 2008, once reached 15.3 times. The four is to expand the income gap between residents, the income gap between residents of the province is a major cause of regional disparity.
In order to verify our current tax to reduce the income effect, based on the personal income tax as an example, study the impact of personal income tax reform on the urban Gini coefficient that tax exemption and tax collection and management measures to reduce the adjustment of urban Gini coefficient is a fixed effect, but slightly lower. The causes of China's tax reduced just passable income gap are: (1) the tax structure is reasonable, has "cut high" the role of the direct proportion is very low. About 70% of China's tax revenue from value-added tax, consumption tax and other indirect taxes, direct taxes income is about 30% of total tax revenue among them, the personal income tax income of less than 7% of the total income tax, property tax in our current tax system is almost a blank. (2) the relevant tax design is not reasonable. The personal income tax to individual tax units, the implementation of The classification rate, classification deduction, itemized collection, is not conducive to narrowing the income gap; absence and offside of the scope of taxation problems existing cosmetics consumption tax, consumption tax levied is no longer suitable for commodity tax is still in the ranks of high-grade furniture, luxury hotels, sauna and other consumer goods or consumer behavior is not included in the scope of taxation; resources tax mainly from the amount of fixed charge tax is low, the resource income is minority share and not conducive to environmental protection. (3) the absence of property taxes. Property tax only for transactions and maintain links are still in the pilot stage, heritage and gift tax has not been levied.
In order to solve the problems of the road, based on the social justice and the income distribution policy as the standard, the classification of other national tax policy to reduce the income gap. The Nordic countries through taxes, social security and improve the transfer payment system, the gap between rich and poor is smaller, more equitable income distribution of residents in Germany has been committed; to ensure a fair income, since the end of the twentieth Century, the Gene coefficient of Germany has been maintained at around 0.3, the income gap is smaller; the United States that a free market economy, do not advocate high taxes, so the income gap is larger than the European countries in 2010, the Gene coefficient is close to 0.5; Latin America is considered one of the world's income distribution the most unfair in most Latin American countries, the Gene coefficient in more than 0.5 of their tax burden is light, Mexico and Chile in 2010 revenue to GDP ratio Don't be 18.7% and 20.9%, which is the lowest share of OECD members in GDP.
Comprehensive analysis of the above, this paper proposes the following policy recommendations: to further the reform of the personal income tax, the implementation of mixed income tax system, and gradually explore the family tax units, adjust the cost of deductions, improve the tax system; the two is to adjust the scope of consumption tax levy, the cosmetics and other consumer goods have been no consumption tax, the high-end furniture, luxury hotels and other consumer products or consumer behavior into the scope of taxation; the three is the implementation of the reform of resource tax, resource tax merge project, improve the resource tax rate is four; as soon as possible the introduction of property tax, inheritance tax and gift tax, property tax, increase the income tax adjustment tool.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.7;F812.42

【相似文献】