2008和2011年中国个税改革的分配及消费效应研究

发布时间：2018-03-17 06:05

本文选题：个人所得税　切入点：收入分配　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济体制改革的深入，，我国居民的收入水平和生活质量有了大幅提高，可随之而来的贫富差距持续扩大已成为威胁我国社会和谐稳定的重大隐患。同时，消费作为促进经济增长的三驾马车之一，也是保证经济平稳运行的重要环节，而近年来消费率的持续偏低，不利于健全经济增长机制、实现经济可持续发展。如何有效地运用政策合理分配收入、有效刺激消费也一直是大众关注的热点。近年来我国进行了一系列以调节收入、扩大消费为目标的个人所得税税制改革，由于这些改革的内容不尽相同，同时考虑到征管水平有限，改革是否收到成效受到了社会各界的质疑。本文就2008和2011年个人所得税改革的分配效应与消费效应进行了实证研究，检验了2008-2012年间个税改革政策的有效性。在收入分配效应方面，本文结合我国当前收入差距扩大的事实，构建累进性分解模型，发现个人所得税大体发挥了调节收入分配的正向作用，但实际效果十分微弱。同时引入收入分布函数，将逃税因素纳入了实证研究中，分析了税制要素调整对收入再分配效应的影响方向与程度。得出的结论包括在2008年免征额的上调降低了税制的累进性和平均税率，因此严重抑制了个人所得税的再分配功能的发挥；而2011年的整体改革虽然有利于增进税制的累进性，但由于大大降低了平均税率，因此削弱了个人所得税的再分配效应。同时，逃税使得税制累进性变动存在则较大的不确定性。在消费效应方面，本文回顾了税收政策与消费需求的理论，在阐述了个税影响居民消费机制的基础上，建立消费需求与各影响因素的短期波动方程，以定量分析改革对消费需求的实际作用。本文认为由于这两次减税增加的可支配收入的绝对额较小，且因税改导致收入分配格局的恶化在一定程度上抑制了居民的消费需求，最终产生的消费额增量仅为0.15%和0.57%，因此个税改革对消费的刺激作用并不显著。最后，依据分配效应与消费效应的实证分析，本文还提出了加快转变征收制度、完善税制设计、加强税收征管、创新个税制度与改革其他税收制度的政策建议。
[Abstract]:With the deepening of economic reform, the income and living quality of the residents in our country has been greatly improved, but it continued to widen the gap between rich and poor has become a threat to social harmony and stability in China. At the same time, as the consumption to promote economic growth in the three carriages, is also an important link to ensure the smooth running of the economy, and in recent years, the consumption rate remained low, is not conducive to healthy economic growth mechanism, realize the sustainable development of economy. How to effectively use the policy of income distribution, effectively stimulating consumption has been the hot point of public concern. In recent years, China has carried out a series of adjustment to income, expanding consumption as the goal of the personal income tax reform. Because the content of the reform is not the same, taking into account the level of management is limited, whether the reform received results has been questioned from all walks of life. In 2008 and 2011 The distribution and consumption effects of the individual income tax reform are empirically studied, and the effectiveness of the 2008-2012 years' individual tax reform policy is tested.
In terms of income distribution effects, combined with the expansion of the current income gap of our country in constructing progressive decomposition model, found that the personal income tax has played a positive role in regulating the distribution of income, but the actual effect is very weak. At the same time, the introduction of income distribution function, the tax evasion factors into empirical research, analyzes the direction and extent of the tax factor adjustment on income redistribution effect. The conclusion included in the 2008 tax exemption increases reduces progressivity and average tax rate tax, thus seriously inhibit the redistribution function of the individual income tax of the play; and although the overall reform of 2011 is conducive to the promotion of the progressive tax system, but because of greatly reduced the average tax rate therefore, weakened the redistribution effect of personal income tax. At the same time, making the tax evasion progressive change there is great uncertainty.
On the consumption side, this paper reviews the tax policy and consumer demand theory, based on the mechanism of the effect of tax on the consumption of residents, the establishment of short-term fluctuations in consumer demand equation and the influencing factors, to quantitatively analyze the actual reform effect on consumer demand. The paper believes that the absolute amount of the two tax increase in disposable the income tax for small, and leads to the deterioration of income distribution pattern in a certain extent inhibited the consumption demand and consumption increment eventually produced only 0.15% and 0.57%, thus stimulating effect of tax reform on consumption is not significant.
Finally, based on the empirical analysis of the distribution effect and the consumption effect, this paper also puts forward some policy suggestions to speed up the transformation of the levy system, improve the tax system design, strengthen tax collection and management, innovate the individual tax system and reform other tax systems.

【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】