中国城镇居民财产性收入不平等测度与税收调控研究

发布时间：2018-04-09 11:26

本文选题：财产性收入　切入点：收入差距　出处：《山东大学》2016年硕士论文

【摘要】：2007年,党的十七大首次提出了“创造条件让更多群众拥有财产性收入”使得财产性收入开始被大众所熟知。之后,党的十八大又进一步提出了“多渠道增加居民财产性收入”,显示出党和国家对财产性收入的高度重视。改革开放以来,国民经济快速发展,财产性收入迅速增加,与此同时,财产性收入不平等问题也逐渐显现。《中国民生发展报告2015》所公布数据显示,中国面临着严重的收入和财产不平等问题,顶端1%的家庭占有全国约三分之一的财产,而底端25%的家庭所拥有的财产总量仅为1%左右。基于此,本文选取了北京、陕西、四川三个典型地区对城镇居民财产性收入差距问题进行研究。文章的具体安排如下：第1章为引言,主要介绍了问题的提出与研究意义、文献综述、论文的主要内容和研究方法以及创新和不足。第2章为财产性收入的理论分析,详细介绍了财产性收入的概念和分类,总结了在我国经济社会发展进程中财产性收入增长变化的影响因素,并分析了税收调节居民财产性收入差距的机理。第3章为中国城镇居民财产性收入的统计性描述,梳理总结了我国总体以及北京、陕西和四川三地历年来财产性收入的发展变化趋势。第4章为中国城镇居民财产性收入差距的实证分析,从区域和构成两方面实证分析造成不同地区城镇居民财产性收入的差距。第5章为结论与建议,在总结上文研究成果的基础上考察我国当前税制调控居民财产性收入差距的政策效果,并据此提出促进城镇居民财产性收入公平的税收政策建议。本文的创新之处主要体现在两方面：一是以经济发展水平具有明显区别的北京、陕西和四川三省市为例,利用基尼系数、库兹涅茨比率、库兹涅茨指数、收入不良指数和基尼系数贡献率等收入差距的测算和分解方法,从总体上和结构上全面测算影响财产性收入差距的因素；二是引入“最大征收原则”,利用财产性收入构成要素和个人所得税的相关规定,模拟分析个人所得税调控城镇居民财产性收入差距的效果,并据此提出促进城镇居民财产性收入公平的税收政策建议。本文的不足在于,一是所使用的收入差距测算方法较为简单；二是测算个人所得税调控城镇居民财产性收入差距的政策效果时,由于数据获得有限性等原因,只是进行了粗略的估算,对于当前税制对财产性收入差距的调节效果的分析会在一定程度上产生偏差。
[Abstract]:In 2007, the 17th National Congress of the Communist Party of China put forward for the first time "creating conditions for more people to own property income" so that property income began to be known to the public.After that, the 18th National Congress of the Communist Party of China further put forward "increasing residents' property income through multiple channels", which shows that the Party and the state attach great importance to property income.Since the reform and opening up, the national economy has developed rapidly and property income has increased rapidly. At the same time, the problem of property income inequality has gradually emerged. The data published in the China people's livelihood Development report 2015 shows thatChina faces serious income and property inequality, with the top 1 per cent owning about 1/3 of the country's property, while the bottom 25 per cent own only about 1 per cent.Based on this, this paper studies the property income gap of urban residents in three typical areas: Beijing, Shaanxi and Sichuan.The specific arrangement of the article is as follows: the first chapter is the introduction, mainly introduces the question raising and the research significance, the literature review, the paper main content and the research method, as well as the innovation and the insufficiency.The second chapter is the theoretical analysis of property income, introduces the concept and classification of property income in detail, summarizes the influence factors of property income growth in the process of economic and social development in China.It also analyzes the mechanism of tax regulating the income gap of residents' property.Chapter 3 is a statistical description of the property income of urban residents in China, and summarizes the development trend of property income in China as a whole, as well as in Beijing, Shaanxi and Sichuan.The fourth chapter is the empirical analysis of the property income gap of urban residents in China.Chapter 5 is the conclusion and suggestion, on the basis of summing up the research results above, the author investigates the effect of the current tax system on the adjustment and control of the income gap of the residents' property, and puts forward the tax policy suggestions to promote the equity of the urban residents' property income.The innovation of this paper is mainly reflected in two aspects: first, take Beijing, Shaanxi and Sichuan provinces and cities with obvious differences in economic development level as examples, using Gini coefficient, Kuznets ratio, Kuznets index,The methods of measuring and decomposing the income gap, such as the income bad index and the contribution rate of Gini coefficient, comprehensively measure the factors that affect the property income gap in the whole and the structure; secondly, the principle of "maximum expropriation" is introduced.This paper analyzes the effects of personal income tax on controlling the income gap of urban residents by using the elements of property income and the relevant regulations of personal income tax, and puts forward some suggestions on tax policy to promote the equity of property income of urban residents.The shortcomings of this paper are that, first, the method used to measure the income gap is relatively simple; second, when measuring the policy effect of personal income tax on controlling the property income gap of urban residents, due to the limited availability of data, and so on,Only a rough estimate of the current tax system on the property income gap adjustment effect analysis will produce a certain degree of deviation.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F124.7

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