我国个人所得税对居民财产性收入调节效应研究

发布时间：2018-06-01 12:40

本文选题：个人所得税 + 存量财产　；参考：《浙江财经大学》2017年硕士论文

【摘要】：收入分配问题一直以来都是经济学界长期关注的理论问题,同时也是各国政府普遍关心的实践问题。中国作为一个新兴的发展中国家在历经了改革开放三十多年后取得了举世瞩目的经济成就,综合国力和人民生活水平都得到了极大的提高。与改革开放初相比,如今的居民收入来源更加广泛,投资渠道增多,收入水平也得到大幅度提高。2015年,我国城镇居民可支配收入达到了31195元,是1978年的90多倍。与此同时,收入差距持续扩大以及社会财富分配相对集中的问题也日趋严重,成为影响我国社会稳定与经济持续健康发展的重大隐患。根据国家统计局发布的数据,2000年以来我国居民收入的基尼系数一直在0.4以上,2008年甚至达到了0.491,不断扩大的收入差距已经成为当今社会最为关注的问题。财产性收入不仅是居民收入的重要组成部分,同时也是衡量一个国家富裕程度的标志,尽管目前我国居民财产性收入占可支配收入的比例还比较低,但拥有很大的增长潜力。财产及财产性收入的分布情况直接影响到我国居民的收入及收入差距。自上个世纪90年代以来,我国居民财产性收入开始快速增长,增长速度超过工薪收入、转移性收入以及其他收入,城镇居民财产性收入占可支配收入的比重从2008年的2%上升到2014年9%。一般来说,在同一经济体中,财产分布的基尼系数往往高于收入分布的基尼系数,特别是在金融财产、房产等方面其分布的不平衡程度更为显著。根据国家统计局2002年发布的《首次中国城市居民家庭财产调查总报告》显示,截至2002年6月底,我国最低收入10%的家庭其财产总额仅占居民财产总额的1.4%,而最高收入10%的家庭其财产总额占全部居民财产总额的比例高达45%。2002年,城镇居民家庭财产分布的基尼系数已经达到0.51,远远高于城镇居民收入的基尼系数0.32,由此导致来源于居民家庭财产的财产性收入的基尼系数也将大大高于居民一般收入的基尼系数,从而进一步扩大目前我国已经岌岌可危的收入分配差距。税收作为政府调节居民收入分配的重要政策手段具有其深刻的理论渊源和政策依据,并在缩小居民收入差距的作用上被人们寄予厚望,尤其是针对个人所得征收的个人所得税。为此,深入分析我国居民财产性收入的税收调节作用,对正确认识目前我国居民财产分布及财产性收入的差距,了解当前个人所得税对财产性收入发挥的税收调节作用的效果,进而探讨缩小我国居民财产性收入差距的政策措施具有十分重要的现实意义。本文分五个部分对个人所得税关于财产性收入的调节效应展开研究:第一部分为导论部分,主要介绍了本文的选题背景、研究意义、国内外对财产性收入的研究成果、本文的所采用研究方法、主要创新之处以及存在的不足。在第二部分中,本文首先对财产性收入的定义进行了界定,然后从理论层面分析了我国居民财产性收入差距扩大的原因,并从税率结构、税前扣除、课税模式等方面分析介绍了当前我国个人所得税对财产性收入的调节机制。本文的第三部分利用我国城乡居民存量财产和财产性收入的分组数据分别描述了我国城镇、农村内部存量财产及财产性收入的分配状况和变化趋势,发现目前我国城镇居民财产存量差距悬殊并有逐渐扩大的趋势,并通过基尼系数和泰尔指数对近年来我国城乡居民财产性收入的差距情况进行进一步的验证,研究发现我国城乡居民财产性收入差距悬殊,收入分配不平衡的情况十分严重。第四部分是本文的核心部分,首先说明了本文研究中用到的一些假设和数据来源,并简单介绍了文章中所用到的税收累进性指数,利用税收累进性指数对个人所得税对我国居民财产性收入差距的调节效果展开实证分析。文章分别从税前税后财产性收入洛伦兹曲线、MTCP指数以及S指数等累进性指标对当前个人所得税对财产性收入的调节效应进行分析。研究发现,当前个人所得税在居民财产性收入差距上的调节效应十分微弱,主要原因是由于我国实行分类征收的个人所得税制并对财产性收入实行比例税率。在上述分析的基础上,本文的第五部分针对上文中发现的问题,结合我国的实际情况,提出了缩小我国居民财产性收入差距的政策措施,主要包括实行综合与分类相结合的征收模式,将部分财产性收入纳入综合收入的范围;改革现有的房产税,对房屋租赁所得的个人所得税实行累进税率并提高征管水平;尽早开立遗产税与赠与税等。
[Abstract]:The issue of income distribution has always been a theoretical issue of long-term concern in the economic circle, and it is also a practical issue of general concern to all governments. China, as a newly emerging developing country, has achieved remarkable economic achievements after more than 30 years of reform and opening up, and the overall strength and living standard of the people have been greatly improved. As compared with the beginning of the reform and opening up, the income of the residents is more extensive, the investment channels are increasing, and the income level has been greatly improved in.2015 years. The disposable income of urban residents in China has reached 31195 yuan, more than 90 times in 1978. At the same time, the income gap continues to expand and the distribution of social wealth is relatively concentrated. In 2000, the Gini coefficient of Chinese residents' income has been above 0.4, and even reached 0.491 in 2008. The widening income gap has become the most concerned problem in today's society. Income is not only an important part of the income of the residents, but also a symbol of the degree of prosperity of a country. Although the proportion of the property income in our country is still low, it has a great growth potential. The distribution of property and property income directly affects the income and income difference of the residents in our country. Since the 90s of last century, the property income of the residents of our country began to increase rapidly, the rate of growth exceeded wage income, transfer income and other income, the proportion of urban residents' property income accounted for the proportion of disposable income from 2% in 2008 to 2014 9%. generally, in the same economy, the Gini coefficient of property distribution was According to the general report of the first Chinese urban household property survey published in 2002 by the National Bureau of statistics, the total of 10% of the families with the lowest income in China accounted for only the property of the residents by the end of June 2002. A total of 1.4% of the total, and the total total property of the family with the highest income of 10% is up to 45%.2002 years. The Gini coefficient of urban household property distribution has reached 0.51, which is far higher than the Gini coefficient of the urban residents' income of 0.32, which leads to the Gini coefficient derived from the property of the household property. It will be greatly higher than the Gini coefficient of the general income of the residents, thus further expanding the existing income distribution gap that is in danger in our country. As an important policy means to regulate the income distribution of the residents, the tax revenue has its profound theoretical origin and policy basis, and is expected to be of great expectation in reducing the income gap of the residents, especially in reducing the income gap of the residents. It is the personal income tax imposed on individual income. Therefore, it analyzes the tax adjustment function of the property income of the residents in our country, correctly understands the gap between the distribution of property and property income of the residents in our country, and understands the effect of the current personal income tax on the tax adjustment of property income, and then discusses the reduction of our country's residence. The policy and measures of the income gap of the people's property are of great practical significance. This article is divided into five parts to study the adjustment effect of personal income tax on Property Income: the first part is the introduction part, which mainly introduces the background of the topic, the significance of the research, the research results of property income at home and abroad, the article has been adopted in this paper. In the second part, this paper first defines the definition of property income, and then analyzes the reasons for the widening of the property income gap in our country from the theoretical level, and introduces the current individual in the aspects of tax rate structure, pre tax deduction, and tax mode. The third part of this paper describes the distribution and change trend of the stock property and property income in the rural areas of our country by using the data of the stock and property and property income of the urban and rural residents in our country. The expansion trend, and through the Gene coefficient and the Tel index to further verify the gap between the property income of urban and rural residents in China in recent years, the study found that the disparity in property income gap between urban and rural residents in China and the imbalance of income distribution are very serious. The fourth part is the core part of this paper, which first explains the research of this paper. Some hypotheses and data sources are used in the study, and the tax progressive index used in the article is briefly introduced, and the empirical analysis of the adjustment effect of personal income tax on the property income gap of our residents is carried out by the tax progressive index. The Lorenz curve, MTCP index and S refers to the income income after tax before tax. The adjustment effect of current personal income tax on property income is analyzed. It is found that the adjustment effect of current personal income tax on the property income gap is very weak. The main reason is that the individual income tax system is carried out in China and the proportion of property income is proportional to the property income. On the basis of the analysis, the fifth part of this paper, in view of the problems found in the previous article, combined with the actual situation of our country, puts forward the policy measures to reduce the property income gap of the residents in our country, mainly including the implementation of the combination of comprehensive and classified collection mode, which will incorporate part of the property into the scope of the comprehensive income, and reform the existing property. The tax will impose progressive tax rates and raise the level of collection and management of personal income tax on housing leases, as well as the inheritance tax and gift tax as soon as possible.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F126.2

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