促进居民收入分配公平的税制改革研究

发布时间：2018-04-12 09:55

本文选题：收入分配 + 税制改革　；参考：《天津财经大学》2014年硕士论文

【摘要】：二十一世纪以来,随着中国市场经济的迅猛发展,居民收入分配差距拉大的问题已受到社会各界人士的关注,引起了我国政府对收入分配公平的重视。改革开放初期,我国反映收入分配是否公平的基尼系数一直维持在一个较低的水平,比大部分发展中国家要低,然而经过了三十多年的发展,我国的基尼系数在2013年已经高达0.47(远高于国际警戒线0.4),这充分的显示了我国居民收入分配差距持续拉大,收入分配不公的局面也愈演愈烈。面对居民收入分配差距如此之严峻的现状,政府需要充分发挥其调节职能,促进居民收入分配趋于公平。税收政策是政府的重要手段,通过有效控制和利用,对于解决居民收入分配现状,控制收入分配差距,促进收入分配公平起到不可替代作用。充分发挥税收的调节职能,可以有效地调节现今居民收入分配不公的现状,为实现社会主义和谐社会迈出重要的一步。然而,由于我国现行税制结构存在着直接税比重偏低、个人所得税中不同生产要素税负不同、消费税的征税范围较窄等一系列问题,直接削弱了政府通过税收手段调控居民收入分配的力度。通过对美国、英国、法国三个国家的税收制度的研究和分析,找到对于解决我国居民收入分配差距较为可行的几点借鉴,进一步完善税制结构,使税收成为我国政府调节居民收入分配的有利武器。本篇论文分为五个部分：第一部分讲述本篇论文的选题背景、写作意义以及目的,并且指出本篇论文所采用的写作方法和创新之处；第二部分运用大量数据和图表深入研究我国收入分配结构的现状,分析其产生的原因,充分的说明了调控收入分配差距具有重要意义；第三部分肯定了我国现行税制对于促进收入分配公平的重要作用,同时随后指出现行税制的不足之处；第四部分通过借鉴美国、英国、法国三个发达国家的税收制度,为我国税制改革找寻出方向；第五部分重塑出一个崭新的税制结构,其不仅能够解决现今存在的居民收入分配不公问题,还能为完善我国的税制结构改革提供一个更广阔的平台,并且对促进社会公平、实现社会主义和谐社会的历史使命做出贡献。
[Abstract]:Since the 21 century, with the rapid development of China's market economy, the widening gap of income distribution has attracted the attention of people from all walks of life, and has aroused the attention of the government of our country to the fairness of income distribution.At the beginning of reform and opening up, China's Gini coefficient, which reflects whether income distribution is fair or not, has been maintained at a relatively low level, which is lower than that of most developing countries. However, after more than 30 years of development,The Gini coefficient of our country has been as high as 0.47 in 2013 (far higher than the international warning line 0.4, which fully shows that the gap of income distribution in our country continues to widen, and the unfair situation of income distribution is becoming more and more serious.In the face of such severe income distribution gap, the government needs to give full play to its regulating function and promote the income distribution of residents to be fair.Tax policy is an important means of government. Through effective control and utilization, it plays an irreplaceable role in solving the current situation of residents' income distribution, controlling the income distribution gap and promoting income distribution fairness.Giving full play to the regulation function of tax revenue can effectively adjust the current situation of unfair income distribution of residents and take an important step towards the realization of a harmonious socialist society.However, due to the low proportion of direct tax, the different factors of production in personal income tax, the narrow scope of consumption tax, and so on, the current tax structure of our country has a series of problems.Directly weakened the government through tax means to control the distribution of income.Through the research and analysis of the tax systems of three countries, the United States, Britain and France, we can find some feasible references for solving the gap of income distribution among the residents of our country, and further improve the structure of the tax system.Make the tax to become our country government adjusts the beneficial weapon that the resident income distributes.This thesis is divided into five parts: the first part describes the background of this paper, writing significance and purpose, and points out the writing methods and innovations used in this paper;The second part uses a large number of data and charts to deeply study the current situation of income distribution structure in China, analyzes the reasons for its emergence, and fully explains the importance of regulating the income distribution gap;The third part affirms the important role of China's current tax system in promoting income distribution equity, and then points out the deficiencies of the current tax system. The fourth part draws lessons from the tax systems of three developed countries, the United States, the United Kingdom and France.The fifth part reinvents a new structure of tax system, which can not only solve the problem of unfair income distribution of residents, but also solve the problem of unfair income distribution.It can also provide a broader platform for the improvement of China's tax system structure reform, and contribute to the promotion of social equity and the realization of the historical mission of socialist harmonious society.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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