消费税对城镇居民收入差距的调节效果分析

发布时间：2018-06-18 20:26

本文选题：消费税 + 收入差距　；参考：《税务研究》2017年05期

【摘要】：本文根据2007-2012年《中国城市(镇)生活与价格年鉴》、《中国税务年鉴》以及CEIC数据库相关数据,运用直接法计算了消费税征收前后城镇居民可支配收入(以下简称"居民收入")的基尼系数,并按照收入来源对消费税基尼系数进行分解,分析了影响消费税收入分配效应的关键因素。研究发现,我国消费税能够缩小居民收入差距,但调节效果有限;酒和卷烟消费税对居民收入差距的负向调节作用在一定程度上抵消了成品油和汽车消费税的正向调节作用;2009年之前,卷烟消费税大大降低了消费税的收入分配效应,而2009年开始,成品油消费税成为影响消费税分配效应的最主要因素。
[Abstract]:According to the Yearbook of Life and Price in Chinese cities (towns) from 2007 to 2012, the Yearbook of Taxation of China and the relevant data of CEIC database, The Gini coefficient of the disposable income of urban residents (hereinafter referred to as "resident income") before and after the collection of consumption tax is calculated by direct method, and the Gini coefficient of consumption tax is decomposed according to the source of income. The key factors affecting the distribution effect of consumption tax income are analyzed. The study found that consumption tax can narrow the income gap of residents, but the effect of adjustment is limited; The negative effect of alcohol and cigarette excise tax on the income gap of residents has partly offset the positive adjustment effect of refined oil and automobile consumption tax. Before 2009, cigarette consumption tax greatly reduced the income distribution effect of consumption tax. Since 2009, refined oil consumption tax has become the most important factor affecting the distribution effect of consumption tax.
【作者单位】：上海财经大学中国公共财政研究院;西南财经大学;
【基金】：中国博士后第九批特别资助项目“新常态下税收结构与要素收入区域差距的关系研究”(项目编号:2016T90360) 中国博士后第五十七批面上项目“税收结构对区域间要素收入流动性的影响研究”(项目编号:2015M570355) 国家社会科学基金重点项目“城镇化对城乡居民收入差距的影响机理与政策选择研究”(项目编号:15AJY005) 国家自然科学基金面上项目“收入分布函数的研究及在中国的应用”(项目编号:71473203) 中央高校基本科研业务创新团队项目(项目编号:15CX120502)的阶段性成果
【分类号】：F124.7;F812.42

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