税制结构影响收入分配的理论及实证研究

发布时间：2018-03-25 19:15

本文选题：税制结构　切入点：收入分配差距　出处：《山东大学》2017年硕士论文

【摘要】：中国经济进入"新常态",政府的工作重心由追求经济高速增长转向提升增长质量、改善民生上,确保收入分配公平是改善民生的前提和重中之重。我国"十三五"规划提出:优化收入分配、缩小收入差距是体现社会公平、促进我国消费升级的重要基础与保障。近年来,在我国经济和国民收入快速增长的同时,我国居民的收入分配差距逐年扩大,贫富分化问题愈加严峻。中国的基尼系数自2001年起连续数年超过国际警戒线,国家统计局公布的我国2016年基尼系数达到了 0.465,远高于0.4的水平。税收政策是政府调节收入分配、促进社会公平强有力的政策工具之一,但我国税收体系促进收入分配公平的作用并未充分显现。我国的税收体系存在诸多问题与不足,亟待改革与完善。本文深入研究了税制结构与收入分配的影响机制、作用方向及程度、因果关系和动态影响过程:理论上,通过税种的选择、税种的主次搭配即税制结构的优化,可达到促进收入分配公平、缩小社会贫富差距的政策目标。流转税采用统一税率、较易转嫁,具有累退性,将扩大收入分配差距;所得税和财产税采用累进税率,通过对居民所得和财产的"抽肥补瘦",将缩小收入分配差距。因此,以直接税为主的税制结构将促进收入分配公平,以间接税为主的税制结构将恶化收入分配公平。实证上,本文采用1994-2015年的相关数据构建了计量模型,借助单位根检验、协整检验、回归分析、格兰杰因果关系检验、脉冲动态响应分析等方法探究税制结构与收入分配的关系,结论如下:流转税、所得税、财产税均是收入分配差距扩大的原因。流转税、所得税扩大了收入分配差距,且流转税强于所得税;财产税短、中期内扩大了收入分配差距,长期将缩小收入分配差距。具体税种中,增值税、个人所得税、企业所得税是收入分配差距扩大的原因。增值税、营业税、个人所得税、企业所得税扩大了收入分配差距,且增值税强于营业税、个人所得税强于企业所得税,仅消费税缩小了收入分配差距。因此,本文提出如下政策建议:第一、我国应逐步构建以直接税为主的税制结构,不断缩小间接税占比、扩大直接税占比,通过直接税和间接税的一升一降,达到缩小收入分配差距、促进社会公平的作用。第二、逐步完善个人所得税制度,推行个人所得税的结构性减税,将分类征收改为分类与综合相结合的征收方式;以家庭为单位,根据纳税人的实际负担确定各项扣除额;适当提高个人收入的免征额,实行地区差异制度;降低个人所得税的最高边际税率,减少税率级次,增大税率级距。第三、普遍开征财产税,适时推行房地产税、遗产税和赠与税等新型财产税种,加强社会的财富分配效应。第四、适度提高消费税占比,将征税环节由生产改为零售环节,并不断完善消费税的征税范围,将新兴的奢侈品网购、代购划入征税范围,将生活必需品排除在征税范围之外。
[Abstract]:As China's economy enters the "new normal", the focus of the government's work has shifted from the pursuit of rapid economic growth to improving the quality of growth and improving people's livelihood. Ensuring the fairness of income distribution is the prerequisite and top priority for improving the people's livelihood. The 13th Five-Year Plan of our country proposed that optimizing income distribution and narrowing the income gap are the important foundation and guarantee for reflecting social equity and promoting the upgrading of consumption in our country. With the rapid growth of China's economy and national income, the gap in income distribution of Chinese residents has been widening year by year, and the problem of polarization between the rich and the poor has become increasingly serious. China's Gini coefficient has exceeded the international warning line for several consecutive years since 2001. The Gini coefficient published by the National Bureau of Statistics has reached 0.465 in 2016, well above the level of 0.4. The tax policy is one of the powerful policy tools for the government to regulate income distribution and promote social equity. However, the role of tax system in promoting the fairness of income distribution has not been fully manifested. There are many problems and deficiencies in our tax system, which need to be reformed and perfected urgently. This paper deeply studies the influence mechanism of tax system structure and income distribution. Function direction and degree, causality and dynamic influence process: theoretically, through the choice of tax type, the primary and secondary collocation of tax, that is, the optimization of tax system structure, we can achieve the goal of promoting income distribution equitably. The policy objective of narrowing the gap between the rich and the poor in society. The turnover tax adopts a uniform tax rate, which is easier to pass on and is regressive, and will widen the income distribution gap; income tax and property tax adopt progressive tax rates. The gap in income distribution will be narrowed by the "plucking and thinning" of residents' income and property. Therefore, the tax structure based on direct tax will promote the fairness of income distribution, and the tax structure based on indirect tax will worsen the fairness of income distribution. Based on the relevant data from 1994 to 2015, this paper constructs a econometric model to explore the relationship between tax system structure and income distribution by means of unit root test, cointegration test, regression analysis, Granger causality test, impulse dynamic response analysis and so on. The conclusions are as follows: turnover tax, income tax and property tax are the reasons for the widening of income distribution gap. Turnover tax and income tax expand the income distribution gap, and the turnover tax is stronger than income tax; the property tax is short, and the income distribution gap is enlarged in the medium term. In specific taxes, value-added tax, personal income tax, and enterprise income tax are the reasons for the widening of the income distribution gap. Value added tax, business tax, personal income tax, and enterprise income tax have widened the income distribution gap. VAT is stronger than business tax, personal income tax is stronger than enterprise income tax, only consumption tax reduces the income distribution gap. We will continue to reduce the proportion of indirect taxes and expand the proportion of direct taxes, so as to narrow the income distribution gap and promote social equity through the rise and fall of direct taxes and indirect taxes. Second, we should gradually improve the individual income tax system. To implement the structural tax reduction of personal income tax, to change the classification of income tax collection into a method of collection that combines classification and integration; to determine the deductions according to the actual burden of the taxpayer; and to appropriately increase the exemption amount for personal income, taking the household as the unit, and according to the actual burden of the taxpayer, To implement the system of regional differences, to reduce the maximum marginal tax rate of personal income tax, to reduce the order of tax rates, and to increase the margin of tax levels. Third, to introduce property taxes, such as real estate tax, estate tax, gift tax, and other new types of property taxes. Strengthen the wealth distribution effect of the society. Fourth, moderately increase the proportion of consumption tax, change the taxation link from production to retail, and constantly improve the scope of tax collection of consumption tax, so that the new luxury goods online purchase and purchase can be classified into the scope of taxation. Exclude the necessities of life from taxation.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F126.2

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