个人所得税对我国收入分配差距调节作用的实证分析

发布时间：2018-03-21 08:08

本文选题：个人所得税　切入点：基尼系数　出处：《河南师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文旨在分析个人所得税对我国收入分配差距调节作用的强弱以及改进方法，并根据文章的分析结果提出改革我国个人所得税政策的合理化建议。首先，本文阐述个人所得税调节收入分配差距的理论基础，并在此基础上，计算以及比较分析我国城镇居民的总收入基尼系数、可支配收入基尼系数和税收收入基尼系数这三种基尼系数以及最低收入户、较低收入户、中等偏下户、中等收入户、中等偏上户、较高收入户、最高收入户这七个收入阶层的平均税率；分析个人所得税对我国收入分配差距的调节效果。然后，建立计量分析模型，研究可支配收入基尼系数与七个收入阶层的可支配收入、个人所得税平均税率之间的关系，并且运用逐步回归法优化此模型。最后得出结论：第一，从1997年至2001年，个人所得税逆向调节我国城镇居民收入分配差距，但是逆向调节作用一直在不断减弱；从2002年至2008年，个人所得税起到了缩小我国城镇居民收入分配差距的正向调节作用，但是正向调节作用不太明显；从2009年到2012年，个人所得税逆向调节我国城镇居民收入分配差距。第二，较低收入户、最高收入户这两个收入阶层对可支配收入基尼系数的影响比其他收入阶层的影响大。个人所得税进行改革时，应该更多注重与较低收入户和最高收入户有关的改革。第三，我国的个人所得税税率设计的有些不合理，在一定程度上，非但没有缩小收入分配差距，反而逆向调节扩大了收入分配差距。由此表明，在我国个人所得税还没有成为调节收入分配差距的重要工具，远远没有没有其理论上调节收入分配差距的作用那么大。我国应该加快个人所得税的改革，提高较低收入户的可支配收入，降低最高收入户的可支配收入，减少最高、较低收入户的收入之比，降低较低收入户的平均税率均有利于降低基尼系数，缩小收入分配差距。同时提出，个人所得税的税收政策应该与其他的收入分配政策相结合，这样可以对缩小我国收入分配差距，建立和谐、稳定的社会主义社会，实现“中国梦”起到更大的作用。
[Abstract]:The purpose of this paper is to analyze the effect of personal income tax on the adjustment of income distribution gap in China and to improve the method, and based on the results of the analysis, the author puts forward some reasonable suggestions for reforming the policy of personal income tax in China. First of all, this paper expounds the theoretical basis of adjusting income distribution gap by personal income tax, and on this basis, calculates and compares the Gini coefficient of total income of urban residents in China. The Gini coefficient of disposable income and the Gini coefficient of tax income, as well as the lowest income households, the lower income households, the middle income households, the middle income households, the upper middle income households, the higher income households, the lowest income households, the lower income households, the middle income households, the upper middle income households, the higher income households, The average tax rate of the seven income groups of the highest income households, the effect of personal income tax on the adjustment of income distribution gap in China is analyzed. Then, the econometric analysis model is established to study the Gini coefficient of disposable income and the disposable income of seven income groups. The relationship between the average tax rate of individual income tax, and the application of stepwise regression method to optimize the model. Finally, it is concluded that:. First, from 1997 to 2001, the income distribution gap of urban residents in China was reversed regulated by personal income tax, but the role of adverse adjustment was continuously weakened. Personal income tax plays a positive role in narrowing the income distribution gap of urban residents in China, but the positive adjustment effect is not obvious. From 2009 to 2012, personal income tax reversely regulates the income distribution gap of urban residents in China. Second, the lower income households, the highest income households, these two income groups have a greater impact on the Gini coefficient of disposable income than other income groups. More attention should be paid to reforms related to lower and highest income households. Thirdly, the design of personal income tax rate in China is not reasonable. To a certain extent, the income distribution gap has not been narrowed, but the income distribution gap has been enlarged by reverse adjustment. This shows that the personal income tax has not become an important tool to adjust the income distribution gap in our country, and it is far less important than the theoretical adjustment of the income distribution gap. China should speed up the reform of the personal income tax. Increasing the disposable income of the lower income households, reducing the disposable income of the highest income households, reducing the highest income ratio of the lower income households, lowering the average tax rate of the lower income households all help to reduce the Gini coefficient. Narrowing the income distribution gap. At the same time, it is proposed that the tax policy of individual income tax should be combined with other income distribution policies, so as to narrow the income distribution gap in China and establish a harmonious and stable socialist society. The realization of "Chinese Dream" plays a greater role.
【学位授予单位】：河南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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