我国城镇居民收入分配的税收政策研究

发布时间：2018-03-18 18:55

本文选题：城镇居民　切入点：收入分配　出处：《集美大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，，中国经济发展迅速，居民生活质量不断改善，但是收入分配差距呈现出不断扩大的趋势。作为宏观调控的重要手段，税收政策是政府矫正和补充市场分配不足的重要工具。因此，本文在分析我国城镇居民收入分配现状的基础上，探究我国以间接税为主的税收政策对调节居民收入分配发挥的作用，并提出相关税收政策建议，促进居民收入分配公平。本文共分为六个部分。第一部分为引言，提出选题背景与研究意义，梳理国内外研究文献，并对本文的研究方法与内容，创新点与不足之处作出说明与介绍。第二部分介绍了收入分配税收调节的理论基础，包括传统的税收理论基础以及收入分配税收调节的理论分析。第三部分为我国城镇居民收入分配的现状分析，运用恩格尔系数、库兹涅茨指数和收入不良指数三项指标来度量收入分配现状，并分析了收入分配差距产生的经济社会影响。第四部分为我国税收政策调节城镇居民收入分配的作用分析，介绍了我国税收制度基本概况，运用收入不良指数建立线性回归模型分析了我国税收政策调节城镇居民收入分配的作用，通过估算城镇居民不同收入分组的增值税税负、消费税税负及营业税税负，对间接税调节我国城镇居民收入分配的作用进行分析，还通过比较税收前后收入不良指数，分析间接税对收入分配影响程度大小。第五部分提出调节我国城镇居民收入分配的税收政策建议，包括逐步转变现行税制结构，优化间接税政策与完善直接税政策等。第六部分为结论，对本文主要观点加以总结。
[Abstract]:Since the reform and opening up, China's economy has developed rapidly and the quality of life of the residents has been continuously improved, but the income distribution gap has shown a trend of increasing. As an important means of macro-control, Tax policy is an important tool for the government to rectify and supplement the insufficient distribution of the market. This paper probes into the role of indirect tax policy in regulating the income distribution of the residents, and puts forward some relevant tax policy suggestions to promote the fairness of the income distribution of the residents. This paper is divided into six parts. The first part is the introduction, put forward the background and significance of the topic, combing the domestic and foreign research literature, and the research methods and contents of this paper, The second part introduces the theoretical basis of tax regulation of income distribution. The third part is the analysis of the current situation of income distribution of urban residents in China, using Engel's coefficient. The Kuznets index and the bad income index are used to measure the current situation of income distribution, and the economic and social impact of the income distribution gap is analyzed. 4th is the function of tax policy in regulating the income distribution of urban residents. This paper introduces the basic situation of China's tax system, analyzes the role of tax policy in regulating the income distribution of urban residents, and estimates the value-added tax burden of different income groups of urban residents by using the linear regression model established by the income bad index. The consumption tax burden and the business tax burden, this paper analyzes the role of indirect tax in regulating the income distribution of urban residents in China, and also compares the bad income index before and after taxation. In part 5th, the author puts forward some suggestions on tax policy to adjust the income distribution of urban residents in China, including the gradual transformation of the current tax system structure. Optimize indirect tax policy and perfect direct tax policy, etc. 6th as the conclusion, summarize the main viewpoints of this paper.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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