个人所得税调节居民收入分配效应研究

发布时间：2018-01-05 14:11

本文关键词：个人所得税调节居民收入分配效应研究　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,随着经济的飞速发展,居民收入水平的提高,居民的收入分配差距问题越来越严重。基尼系数更是超过了国际上0.4的“警戒线”,居民收入差距的悬殊不利于社会的稳定团结和可持续发展。税收是国家调控收入分配差距的重要工具,特别是直接作用于居民收入的个人所得税,在这一特殊的历史时期被人们寄予厚望。由于我国个人所得税征税规模、课税模式等的限制,致使个人所得税调节居民收入分配的效应十分微弱,甚至表现为累退性。因此,通过对个人所得税调节居民收入分配效应的研究,发现其存在的问题,并结合我国国情制定切实可行的相关建议是一个迫切解决的课题。本文在总结了前人研究的基础上,首先介绍了个人所得税调节居民收入分配的经济学理论,并结合自己的理解提出了个人所得税的作用机理和传导机制;根据《国家统计年鉴》上的统计数据,从城乡、不同行业及不同地区的居民收入分配情况三个方面全面系统的展现了我国现阶段居民收入分配差距的现状,并分析了原因;其次,选取基尼系数作为衡量指标,建立模型,利用个人所得税税前税后基尼系数的变化对近十五年我国个人所得税调节居民收入分配效应进行了分析,发现我国个人所得税调节居民收入分配效应十分微弱甚至表现为累退性,以此为基础,探明了个人所得税调节作用不明显的原因;最后,分别从个人所得税税制以及征管环境两个方面,结合我国的国情,提出了可行的个人所得税改革建议。
[Abstract]:In recent years, with the rapid development of economy and the improvement of income level, the gap of income distribution of residents becomes more and more serious, and the Gini coefficient exceeds the warning line of 0.4 in the world. The disparity of income gap is not conducive to social stability, unity and sustainable development. Tax is an important tool for the state to regulate the income distribution gap, especially personal income tax, which directly affects the income of residents. In this special historical period, people have high hopes. Because of the limitation of the scale of personal income tax and taxation model, the effect of individual income tax on the income distribution of residents is very weak. Therefore, through the study of individual income tax to adjust the income distribution effect of residents, found its existing problems. Combining with the situation of our country, it is an urgent problem to formulate practical suggestions. Based on the previous research, this paper first introduces the economic theory of personal income tax regulating the income distribution of residents. Combined with his own understanding, the author puts forward the mechanism of personal income tax and transmission mechanism; According to the statistical data of the National Statistical Yearbook, it shows the current situation of the income distribution gap in China from three aspects: urban and rural areas, different industries and different areas of residents' income distribution. The reasons are analyzed. Secondly, choose Gini coefficient as the measurement index, establish a model, using the change of Gini coefficient before and after tax of personal income tax to analyze the effect of adjusting resident income distribution in the past 15 years. It is found that the income distribution effect of individual income tax regulation in China is very weak and even shows a regressive effect. On this basis, the reasons why the individual income tax regulation function is not obvious are found out. Finally, from the two aspects of the personal income tax system and the environment of collection and management, combined with the situation of our country, the author puts forward some feasible suggestions for the reform of personal income tax.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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