我国个人所得税调节居民收入分配差距效果研究

发布时间：2018-05-23 18:13

本文选题：个人所得税 + 收入分配差距　；参考：《东北师范大学》2014年硕士论文

【摘要】：自1978年改革开放以来,我国经济取得了飞速发展,居民生活越来越好,但随之而来的收入分配差距问题却越来越严重。国家和社会越来越关注如何调整收入分配格局,以保证我国经济社会的稳定发展。因此,缩小收入差距成为政府亟待解决的问题。个人所得税由于其特殊的税制设计,对居民收入直接征税,在筹集财政资金的同时,完成了调节居民收入分配差距这一重要任务。因此,深入研究个人所得税是怎样影响居民收入分配以其影响效果具有重要意义。本文主要运用理论与实际相结合的方法,研究了我国个人所得税制度对居民收入分配调节效果,通过运用计算我国个人所得税总量比例、比较分析税前税后基尼系数和各个收入阶层的平均税率,以及建立计量经济模型等方式详细研究了我国个人所得税对居民收入分配差距的调节效果。研究发现,由于我国个人所得税在税制设计和实际实施过程中还存在诸多不足之处,致使我国的个人所得税制度在调节居民收入分配方面的作用甚微。为了解决这些问题,本文提出了推进综合与分类税制相结合的税制模式、优化税率结构、制定合理的费用扣除标准和提高征管水平的具体的政策建议,来完善我国的个人所得税制度,使其可以在缩小收入分配差距,建立稳定和谐的社会主义社会方面起到更大的作用。
[Abstract]:Since the reform and opening up in 1978, China's economy has made rapid development, residents' life is getting better and better, but the problem of income distribution gap is becoming more and more serious. The country and society pay more and more attention to how to adjust the pattern of income distribution in order to ensure the stable development of our country's economy and society. Therefore, narrowing the income gap has become an urgent problem for the government. Individual income tax, because of its special tax system design, directly taxes residents' income, while raising financial funds, it accomplishes the important task of adjusting the income distribution gap of residents. Therefore, it is of great significance to study how personal income tax affects the income distribution of residents. This paper mainly uses the method of combining theory and practice to study the effect of personal income tax system on the income distribution of residents, and calculates the proportion of the total amount of personal income tax in our country. This paper compares and analyzes the Gini coefficient before and after tax and the average tax rate of each income class, and sets up econometric model to study in detail the adjustment effect of personal income tax on the income distribution gap of residents in China. It is found that the personal income tax system of our country has little effect in regulating the income distribution of residents because there are still many deficiencies in the design and implementation of the tax system in our country. In order to solve these problems, this paper puts forward some specific policy suggestions on how to promote the combination of comprehensive and classified tax system, optimize the tax structure, formulate reasonable expense deduction standards and improve the level of collection and management. In order to perfect our personal income tax system, it can play a greater role in narrowing the income distribution gap and building a stable and harmonious socialist society.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.7;F812.42

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