个人所得税调节居民收入分配效果研究

发布时间：2018-02-12 06:00

本文关键词： 居民收入分配个人所得税再分配效应　出处：《武汉理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：居民收入分配问题长期以来一直是我国政界、学界和社会民间持续关注和广泛讨论的热点。从“十一五”规划纲要到“十二五”规划纲要的变化来看，解决收入分配问题在制度层面不断得以细化，不仅涉及了工资制度改革、要素分配制度完善等内容，而且更加强调以税收等主要手段的再分配调节机制的健全和收入分配秩序的规范。这其中，个人所得税作为直接作用于居民收入的税种，无疑能够在调节居民收入分配差距的问题上发挥更突出的作用。因此，研究个人所得税调节居民收入分配效果的现状，并分析目前个人所得税调节机制存在的局限和不足，具有一定的理论意义和较强的现实意义。本文通过大量文献的搜集，归纳整理了税收调节收入分配相关理论的演变，总结和阐述了个人所得税的调节机制和要素，并基于此对个人所得税的调节效果进行了实证分析。本文共分为五章。第一章绪论，阐述了论文的研究背景、目的和意义，并对国内外研究现状进行了梳理和综述，同时对本文研究方法、创新点及不足进行了简单说明。第二章为理论基础，对收入分配调节理论的演变进行归纳，并概述了个人所得税调节居民收入分配的原理。第三章为个人所得税调节效果的实证分析，该章首先描述了居民收入分配水平的现状，，并测算了居民收入分配差距变动，接着测算了个人所得税调节效应及其调节因素，再次对个人所得税调节效应进行SVAR模型分析，最后对收入分配调节的主要手段进行了协整分析，横向比较了各调节手段与最终居民收入分配格局的关系。第四章为现行个人所得税税制调节居民收入分配局限性的分析，该章基于税制设计、税制执行力和调节体系三个方面分析了当前个人所得税调节效果不佳的原因。第五章为改善个税调节居民收入分配的对策建议。根据个人所得税调节效果微弱的现状和调节机制目前存在的局限分析，为推进个人所得税改革，完善个人所得税调节机制提供思路和建议。通过实证研究表明，目前个人所得税现行税制有助于缩减居民收入分配差距，但是效果十分微弱。从影响其调节效果的税制因素的角度来看，个人所得税的收入规模对其调节能产生较长的正向影响，平均税率对其调节效果产生的短期内正向影响、长期内反向影响，而累进性对其调节效果产生正向影响是有明显的时滞的。并且，在再分配调节环节，个人所得税微弱的调节效果也被其他手段的“逆调节”所抵消，因而最终的居民收入分配差距反而有恶化的趋势。
[Abstract]:The issue of income distribution of residents has long been a hot topic in our country's political circles, academic circles and social and folk circles. From the change from the outline of the 11th Five-Year Plan to the outline of the Twelfth Five-Year Plan, To solve the problem of income distribution has been refined at the system level, which involves not only the reform of the wage system, but also the perfection of the distribution system of elements. Moreover, more emphasis has been placed on the perfection of the mechanism of redistribution and regulation of income distribution by means of taxation and other major means. Among these, individual income tax is regarded as a tax that directly affects residents' income. There is no doubt that it can play a more prominent role in regulating the gap between income distribution of residents. Therefore, this paper studies the current situation of the effect of individual income tax on the adjustment of income distribution of residents, and analyzes the limitations and shortcomings of the adjustment mechanism of personal income tax at present. It has a certain theoretical significance and a strong practical significance. Through the collection of a large number of documents, this paper sums up and collates the evolution of the relevant theories of tax regulation of income distribution, summarizes and expounds the regulating mechanism and elements of personal income tax, and makes an empirical analysis of the adjustment effect of individual income tax based on this. This paper is divided into five chapters. The first chapter introduces the research background, purpose and significance of the paper, and summarizes the current research situation at home and abroad, and at the same time, the research methods of this paper. The second chapter is the theoretical basis, the evolution of income distribution regulation theory is summarized. The third chapter is the empirical analysis of the effect of personal income tax adjustment. This chapter first describes the current situation of income distribution level, and measures the change of income distribution gap. Then it calculates the adjustment effect of personal income tax and its regulating factors, then analyzes the adjustment effect of individual income tax by SVAR model, and finally analyzes the main means of income distribution regulation by cointegration analysis. The relationship between the adjustment means and the final income distribution pattern is compared horizontally. Chapter 4th is an analysis of the limitations of the current personal income tax system, which is based on the design of the tax system. This paper analyzes the reasons why the adjustment effect of personal income tax is not good in three aspects: the executive power of tax system and the regulation system. Chapter 5th is the countermeasure and suggestion to improve the income distribution of individual income tax. According to the weak effect of individual income tax regulation. An analysis of the limitations of the current situation and regulatory mechanisms, To promote the reform of personal income tax and improve the adjustment mechanism of personal income tax to provide ideas and suggestions. The empirical study shows that the current tax system of personal income tax is helpful to reduce the gap of income distribution among residents, but the effect is very weak. The income scale of individual income tax can have a long positive effect on its adjustment, the short-term positive effect of average tax rate on its adjustment effect, and the long term negative effect, Moreover, in the redistributive regulation, the weak adjustment effect of individual income tax is also offset by the "inverse adjustment" of other means. As a result, the final income distribution gap has the trend of deterioration.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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