我国个人所得税调节收入分配的效应分析

发布时间：2018-07-25 18:24

【摘要】：改革开放以来,我国经济快速增长,居民收入显著增加,生活水平逐渐得到改善。但与此同时,我国的居民收入差距也在持续扩大,过大的收入差距影响了社会的稳定,给国民经济的可持续发展带来阻碍。在我国税收体系不够健全的情况下,个人所得税调节收入分配被赋予了重任。自个人所得税制度推行以来,前后共经历了六次较大的改革。六次改革对个人所得税带来了哪些变化,现行的个人所得税制度对居民收入水平的调节作用又是怎样的,为了使个人所得税制度更好的发挥调节收入分配的作用,个人所得税制度的下一步改革方向又是什么,是当前税收部门和相关学者研究的紧要问题。基于此,本文紧密围绕“个人所得税调节收入分配的效应”这一命题进行研究,在大量的文献学习、理论梳理和借鉴国内外研究成果的基础上,立足于我国的个人所得税调节收入分配的现状,从理论上分析出影响个人所得税调节作用的相关因素以及存在的问题。并且本文利用我国24个省(市)居民总收入、城镇居民收入以及农村居民收入的基尼系数与个人所得税总收入、工薪类、经营类、财产类以及其他个人所得税收入相关数据构建PVAR模型,对我国分类税制下不同类别个税收入对居民收入水平的影响进行了实证分析。研究结果表明,我国的个人所得税对收入分配的调节作用不佳,起到了适得其反的效果。在中部、东部和西部地区的样本中,受个人所得税影响最大的是东部地区、其次是中部地区,影响最小的是西部地区。从个人所得税收入类别来看,工薪类没有起到遏制收入差距增大的作用,经营类、财产类影响不确定,说明我国的个人所得税收入结构不够合理。本文进一步对典型国家和地区的个人所得税调节收入分配的作用以及税制进行了比较分析,从中借鉴其成功经验,为增强我国个人所得税调节收入作用提出了政策建议。文章结构如下:第一章为绪论,首先对研究背景和意义进行阐述,并对国内外的研究进行梳理。其次,对文章的研究内容、方法、创新点与不足进行简单概括。第二章为理论分析,深入研究了税收调节收入分配的主要理论,概述了个人所得税调节收入分配的原理以及影响因素。第三章为我国个人所得税对收入分配影响的现状以及存在的问题,分析了我国城乡居民收入分配的现状、我国个人所得税调节收入分配的现状,探索出我国个人所得税调节收入分配存在的问题。第四章为个人所得税调节效果的实证分析,构建PVAR模型进行实证研究,得出个人所得税对居民收入差距的影响方向以及影响效果,分析出其原因。第五章为国外和台湾地区的个人所得税制度比较与借鉴,通过对比典型国家和地区的个人所得税制及效果,借鉴其成功经验。第六章为我国个人所得税改革的政策建议,提出我国的个人所得税要向综合与分类制相结合的混合制方向改革,建议合理调整税率,增加纳税范围,有效的对财产类收入调节,增加有利于民生的抵扣,完善相关配套措施,以进一步增强个人所得税调节收入分配的作用。
[Abstract]:Since the reform and opening up, our country's economy has been growing rapidly, the income of the residents has increased significantly, and the living standard has been improved gradually. At the same time, the income gap in our country is also expanding, the excessive income gap has affected the stability of the society and hinders the sustainable development of the national economy. Since the personal income tax system has been given a heavy responsibility. Since the implementation of the individual income tax system, there have been six major reforms. What changes have been brought about by the six reform on personal income tax, and how the current personal income tax system regulates the income level of the residents in order to make the individual income tax system more effective. In order to adjust the role of income distribution and what is the future direction of the individual income tax system, the current tax department and the relevant scholars have studied the problem. Based on this, this thesis is closely related to the proposition of "the effect of income distribution by personal income tax". On the basis of the domestic and foreign research results, based on the current situation of personal income tax adjustment in China, the relevant factors and existing problems that affect the adjustment of individual income tax are analyzed theoretically, and the total income of residents in the 24 provinces of China, the income of urban residents and the Gini of rural residents' income are used in this paper. The PVAR model is constructed with the data related to the total income tax, salary, management, property and other personal income tax revenue. The empirical analysis of the impact of different types of income on the income level of residents under the taxable tax system in China shows that the individual income tax in China does not regulate the income distribution. In the central, the eastern and western regions, in the eastern and western regions, the most affected by personal income tax is the eastern region, the second is the central region, the smallest is the western region. From the individual income tax category, the income category does not play a role in the increase of income gap, management and property impact. It is not sure that the income structure of individual income tax in China is not reasonable enough. This paper makes a comparative analysis on the role and tax system of the income tax adjustment of the individual income tax in typical countries and regions, and draws on the successful experience from it, and puts forward some policy suggestions for strengthening the role of personal income tax in our country to regulate income. The structure of this article is as follows. The first chapter is the introduction, first of all, the research background and significance are expounded, and the research at home and abroad is combed. Secondly, the research content, method, innovation and shortage of the article are briefly summarized. The second chapter is the theoretical analysis, the main theory of tax adjustment income distribution is studied, and the personal income tax adjustment income distribution is summarized. The third chapter is the present situation of the impact of personal income tax on income distribution in China and the existing problems. It analyzes the current situation of the income distribution of urban and rural residents in our country, the status of personal income tax in China, and explores the problems in the distribution of personal income tax in China. The fourth chapter is personal income. The empirical analysis of the effect of tax regulation, the construction of PVAR model for empirical research, the impact of individual income tax on the residents income gap and the impact effect, analysis of its causes. The fifth chapter is the comparison and reference of the individual income tax system in the foreign and Taiwan areas, by comparing the individual income tax and effect of the typical countries and regions, Drawing on its successful experience. The sixth chapter is the policy suggestion for the reform of individual income tax in China. It is proposed that the individual income tax in China should be carried out in the direction of the combination of comprehensive and classified systems. It is suggested that the tax rate should be adjusted reasonably, the scope of tax should be increased, the income of property is regulated effectively, the deduction for the people's livelihood will be increased, and the relevant measures should be perfected. In order to further enhance the role of personal income tax in regulating income distribution.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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