收入分配与政府税收:“国富”的一种解释

发布时间：2018-04-04 00:34

本文选题：收入分配　切入点：政府税收　出处：《上海财经大学学报》2017年02期

【摘要】："国富"的程度,也即国民收入分配格局中政府税收的份额,从根本上来说是由居民收入的分配方式所决定的。其支撑在于:首先,收入分配的不平等程度、累进制下不同税级之间税率的比值以及纳税档次门槛的设定是决定政府税收规模的重要因素;其次,累进税制的实施和利益共享式的再分配,使得国民收入中政府税收占比在收入差距扩大和收入分配改善的情形下均能得到有效提升,"国富"形成的本质原因即在于此;最后,收入分配影响政府税收的效应具有空间差异,中部省份政府税收占比的上升与收入差距的扩大有关,而东部和西部省份的税收增加则来自于收入分配的改善。因此,深化收入分配制度改革,既要提高高档次税级税率和纳税门槛,又要继续实施利益共享式的再分配,以使税收在实现持续增长的同时,居民收入差距不断缩小。
[Abstract]:The degree of "national wealth", that is, the share of government tax in the distribution pattern of national income, is fundamentally determined by the distribution of residents' income.Its support lies in: first, the inequality of income distribution, the ratio of tax rate between different tax bands under progressive system and the setting of tax grade threshold are the important factors that determine the scale of government tax.The implementation of progressive tax system and the redistribution of interest sharing make the proportion of government tax revenue in the national income can be effectively promoted under the condition of widening income gap and improving income distribution. This is the essential reason for the formation of "national wealth".The effect of income distribution on government tax has spatial difference. The increase of the proportion of tax revenue in central provinces is related to the widening of income gap, while the increase of tax revenue in eastern and western provinces comes from the improvement of income distribution.Therefore, to deepen the reform of income distribution system, we should not only raise the tax rate and tax threshold of high grade tax grade, but also continue to implement the benefit-sharing redistribution, so that the income gap of residents can be narrowed while the tax revenue continues to grow.
【作者单位】：江苏师范大学商学院;江苏师范大学科文学院;
【基金】：江苏高校哲学社会科学研究重点项目“新常态下江苏经济增长动力转换和新增长点培育研究”(2016ZDIXM036) 江苏教育科学“十二五”规划重点项目“农村中小学布局合理化路径研究”(B-a2013/01/07)
【分类号】：F812.42;F126.2

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