税收对新疆基本要素收入分配的影响研究
发布时间:2018-03-16 09:47
本文选题:税收 切入点:税前 出处:《新疆财经大学》2014年硕士论文 论文类型:学位论文
【摘要】:改革开放以来,新疆经济在我国经济发展战略的背景下快速发展,同时带来了一些经济社会问题,如就业,通货膨胀,收入分配不均。本文以新疆税收调节基本要素收入分配为研究对象,1994年我国分税制改革,为适应社会主义市场经济做出了调整,对税收改革具有深远的影响。1994年~2011年,新疆税收收入年均名义增长速度达19.57%,超过了期间新疆年均名义GDP的增长速度14.44%。税收的快速增长是新疆财政收入增长的主要动力。税收作为政府调节基本要素收入分配的重要手段之一,对基本要素收入分配调节具有不可推卸的责任。根据我国学者对我国劳动分配份额的研究,认为我国劳动分配份额有持续降低的趋势。 论文主要分为三个部分,一是对新疆税收及其结构进行分析,得出的结论是:以间接税而言,增值税与营业税是间接税的主要部分,以直接税而言,,企业所得税与个人所得税是直接税的主要部分。从1994年~2012年的数据分析,增值税比重有下降趋势,营业税比重有上升趋势,企业所得税有略微上升趋势,个人所得税比重变化不大;二是对新疆税前、税后基本要素收入分配进行分析,得出的结论是:从1996年~2011年,新疆税后基本要素分配份额要小于税前基本要素分配份额。以1996年~2007年新疆税后基本要素分配份额与全国税后平均基本要素分配份额比较,得出新疆税后劳动分配份额比全国税后平均劳动分配份额下降趋势更加明显,2007年与全国平均水平基本一致。新疆税后资本分配份额除个别年份外要高于全国税收资本分配份额;三是以1996年~2011年新疆增值税比重、营业税比重为税收解释变量,加上其他可能影响的解释变量,以新疆税前劳动分配份额作为被解释变量进行实证分析;以1996年~2011年新疆企业所得税比重、个人所得税比重作为税收解释变量,加上其他解释变量,以新疆税前、税后劳动分配份额的绝对值作为解释变量进行实证分析。得出的结论是:降低增值税比重和营业税比重会不同程度地降低新疆税前劳动分配份额,提高企业所得税比重会缩小税前、税后劳动分配份额差距,提高个人所得税会扩大税前、税后劳动分配份额差距。
[Abstract]:Since the reform and opening up, Xinjiang's economy has developed rapidly under the background of our country's economic development strategy. At the same time, it has brought some economic and social problems, such as employment, inflation, Income distribution is uneven. This paper takes the income distribution of basic elements of tax regulation in Xinjiang as the object of study. In 1994, China's tax distribution reform made adjustments to adapt to the socialist market economy, which has a far-reaching impact on tax reform. The annual nominal growth rate of tax revenue in Xinjiang reaches 19.57%, which exceeds the average annual nominal GDP growth rate of 14.44% in Xinjiang. The rapid growth of tax revenue is the main driving force for the growth of fiscal revenue in Xinjiang. As a basic factor of government regulation, tax revenue is the main driving force of Xinjiang's fiscal revenue growth. One of the important means of distribution, On the basis of the research on the share of labor distribution in our country, the author thinks that the share of labor distribution in our country is decreasing continuously. The paper is divided into three parts: first, the tax and its structure in Xinjiang are analyzed, and the conclusion is drawn: in terms of indirect tax, value-added tax and business tax are the main part of indirect tax, and the direct tax is the main part. Enterprise income tax and personal income tax are the main parts of direct tax. From 1994 to 2012, the data analysis shows that the proportion of value-added tax has a downward trend, the proportion of business tax has an upward trend, and the proportion of enterprise income tax has a slight upward trend. The income distribution of basic factors before and after tax in Xinjiang is analyzed, and the conclusion is drawn: from 1996 to 2011, The distribution share of basic factors after tax in Xinjiang is smaller than that of basic elements before tax. The distribution share of basic elements after tax in Xinjiang from 1996 to 2007 is compared with that of the national average distribution of basic elements after tax. It is concluded that the distribution share of after-tax labor in Xinjiang is more obvious than that of the national average in 2007, which is basically the same as the national average. The share of capital distribution after tax in Xinjiang is higher than that in the whole country except in a few years. Thirdly, taking the proportion of Xinjiang value-added tax from 1996 to 2011, the proportion of business tax as the explanatory variable of tax, and the other explanatory variables that may affect, the empirical analysis is carried out with the share of labor distribution before tax in Xinjiang as the explained variable. Taking the proportion of enterprise income tax from 1996 to 2011, the proportion of individual income tax as the explanatory variable of tax, and the other explanatory variables, before tax in Xinjiang, The absolute value of after-tax labor distribution share is used as an explanatory variable for empirical analysis. The conclusion is that reducing the proportion of value-added tax and business tax will reduce the share of pre-tax labor distribution in Xinjiang to varying degrees. Increasing the proportion of enterprise income tax will narrow the gap between pre-tax and after-tax labor distribution share, and increase personal income tax will expand the gap between pre-tax and after-tax labor distribution share.
【学位授予单位】:新疆财经大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F812.42;F124.7
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