我国税制结构影响收入分配的效应研究
发布时间：2018-08-29 13:11
【摘要】：改革开放后30多年来,我国的经济发展取得了巨大的成就,经济实力发展迅速,居民的收入水平也不断地提高。GDP总量从1978年的3645.2亿元增长到2012年的516282.1亿元。30多年来,年平均增长率为9.8%。城镇居民家庭人均可支配收入绝对数从1978年的343.4元增长到2012年的24564.72元,农村居民家庭人均纯收入绝对数从1978年的133.6元增长到2012年的7916.58元。但是伴随着经济总量持续不断地高增长,经济社会中各种问题也不断显现,严重阻碍了我国经济的可持续发展。其中收入分配格局的失衡是比较突出的问题。 通常,经济学中研究收入分配一般有两个层次,一是要素收入分配,也称功能收入分配,它指的是收入在资本、劳动和土地等生产要素之间的分配；二是居民收入分配,也称规模收入分配,是指收入在居民个人之间的分配。我国收入分配格局的失衡也主要体现在以上两个层面。从居民收入分配层面来看,居民之间的收入差距在逐步扩大,2013年国家统计局根据新的统计标准整理计算得出了2003年到2012年的中国居民基尼系数,2003年是0.479,2004年是0.473,2005年0.485,2006年0.487,2007年0.484,2008年0.491,2012年虽有所回落,但总体是呈扩大的趋势。从要素收入分配层面来看,我国劳动收入份额自1995年以来逐年下降,1995-2006年劳动收入份额从51.121%下降为44.61%,而资本收入份额则上升了4.18%。此外,我国住户部门的收入主要来自劳动收入,劳动分配份额上升,会促使部门收入提高。而长期以来我国劳动收入份额的不断下降,也使得住户部门收入占GDP的比重自20世纪90年代以来呈长期下滑趋势,从而导致部门收入分配格局也出现了失衡。 为了缩小收入差距,确保社会和谐稳定,促进经济持续、稳定的发展,从20世纪90年代起,我国政府开始注重扩大就业,建立和健全社会保障制度,扩大社会保障覆盖面,以保障低收入阶层的基本生活需要。同时,出台了一系列的政策措施来调节当前的收入分配格局。从理论上讲,在调节收入分配差距的众多政策工具中,税收制度及政策具有非常重要的作用,其调节作用是其它制度无法比拟的,它通过税种的设计和组合形成了一个较为完善的调节体系,对居民收入从形成到消费、积累、转让等各个环节实施全方位地控制和调整。税收制度的设计安排,实际就是通过税制结构的不断调整,合理的利用直接税、间接税的经济、分配效应,达到整体税制的政策目标。 本文以税制结构对收入分配的影响作为主线,在大量查阅国内外相关文献的基础上,寻找到写作的突破口。首先介绍收入分配的概念及其分类,并分别从要素收入分配和居民收入分配层面对我国的收入分配现状进行剖析。其次,分析了税制结构的相关理论。比对了国内外权威机构对税制结构中直接税和间接税的界定后,本文借鉴了周克清(2012)对税收制度的分类方法将我国税制结构进行统一的界定。再将现行的税种进行归类,计算出1994年到2012年的各自比重。通过现有数据分析税制结构的具体构成。第三,分别从要素收入分配和居民收入分配两个层面对我国税制结构的收入分配效应进行理论分析。之后,与理论分析相对应,通过筛选变量,建立数据模型,对我国税制结构的收入分配效应进行实证研究,找到我国间接税、直接税对要素收入分配和居民收入分配的影响方向和程度。第四,通过理论和实证分析得出我国当前的税制结构的设计并不利于缩小收入分配差距,其主要原因是在税系结构以及各税种税制的设计上存在不合理的地方。除此之外,税收征管也影响税制结构收入分配效应的发挥。因为税制结构的优化和税收征管是密不可分的,税收征管是保证税收制度有效运行的手段,税收制度的目标依赖于税收征管来实现。因此,本文有针对性的从税系结构,税收制度、税收征管上提出可供参考的政策建议。
[Abstract]:Over the past 30 years since the reform and opening up, China's economic development has made tremendous achievements, its economic strength has developed rapidly, and the income level of residents has been continuously improved. The total GDP has increased from 364.52 billion yuan in 1978 to 51621.21 billion yuan in 2012, with an average annual growth rate of 9.8%. The absolute per capita disposable income of urban households has increased from 1978 to 2012. The absolute per capita net income of rural households increased from 133.6 yuan in 1978 to 7916.58 yuan in 2012. However, with the continuous and high growth of economic aggregate, various problems in the economy and society are constantly emerging, which seriously hinders the sustainable development of China's economy. The imbalance of pattern is a prominent problem.
Generally speaking, there are two levels in the study of income distribution in economics: one is factor income distribution, also known as functional income distribution, which refers to the distribution of income among factors of production such as capital, labor and land; the other is resident income distribution, also known as scale income distribution, which refers to the distribution of income among individuals. From the perspective of income distribution, the income gap between residents is gradually widening. In 2013, according to the new statistical standards, the National Bureau of Statistics calculated the Gini coefficient of Chinese residents from 2003 to 2012, which was 0.479 in 2003, 0.473 in 2004, 0.485 in 2005 and 0.487,200 in 2006. From the aspect of factor income distribution, China's share of labor income has declined year by year since 1995, from 51.121% to 44.61% in 1995-2006, while the share of capital income has increased by 4.18%. From the labor income, the rising share of labor distribution will promote the increase of sector income, and the long-term decline of the share of labor income in China also makes the proportion of household sector income in GDP decline for a long time since the 1990s, resulting in the imbalance of the distribution pattern of sector income.
In order to narrow the income gap, ensure social harmony and stability, and promote sustainable and stable economic development, since the 1990s, the Chinese government has begun to focus on expanding employment, establishing and improving the social security system, expanding the coverage of social security, in order to protect the basic living needs of the low-income class. In theory, the tax system and policy play a very important role in adjusting the income distribution gap among the numerous policy tools, and its regulatory role is incomparable with other systems. It has formed a relatively perfect regulatory system through the design and combination of taxes, which can adjust the income of residents from the formation to the formation. Consumption, accumulation, transfer and other aspects of the implementation of all-round control and adjustment. The design of the tax system arrangements, in fact, through the continuous adjustment of the tax structure, rational use of direct tax, indirect tax economy, distribution effect, to achieve the overall tax policy objectives.
This paper takes the influence of tax structure on income distribution as the main line, and finds a breakthrough in writing on the basis of consulting a large number of relevant literature at home and abroad. Firstly, it introduces the concept and classification of income distribution, and analyzes the current situation of income distribution in China from the aspects of factor income distribution and resident income distribution. After comparing the definitions of direct tax and indirect tax by authoritative organizations at home and abroad, this paper draws lessons from Zhou Keqing's (2012) classification method of tax system to define the tax structure of our country uniformly. Then it classifies the current tax categories and calculates their respective proportions from 1994 to 2012. Thirdly, this paper analyzes the income distribution effect of the tax system structure in China from the two aspects of factor income distribution and resident income distribution. Then, corresponding to the theoretical analysis, this paper establishes a data model by selecting variables and establishing a data model to make an empirical study on the income distribution effect of the tax system structure in China. Fourthly, through the theoretical and empirical analysis, it is concluded that the design of the current tax structure is not conducive to narrowing the income distribution gap, the main reason is that there is unreasonable tax structure and the design of various tax systems. In addition, tax collection and management also affect the distribution effect of tax structure. Because the optimization of tax structure and tax collection and management are inseparable, tax collection and management is a means to ensure the effective operation of the tax system, the goal of the tax system depends on tax collection and management to achieve. System, tax collection and management, and put forward policy recommendations for reference.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7
本文编号：2211307
[Abstract]:Over the past 30 years since the reform and opening up, China's economic development has made tremendous achievements, its economic strength has developed rapidly, and the income level of residents has been continuously improved. The total GDP has increased from 364.52 billion yuan in 1978 to 51621.21 billion yuan in 2012, with an average annual growth rate of 9.8%. The absolute per capita disposable income of urban households has increased from 1978 to 2012. The absolute per capita net income of rural households increased from 133.6 yuan in 1978 to 7916.58 yuan in 2012. However, with the continuous and high growth of economic aggregate, various problems in the economy and society are constantly emerging, which seriously hinders the sustainable development of China's economy. The imbalance of pattern is a prominent problem.
Generally speaking, there are two levels in the study of income distribution in economics: one is factor income distribution, also known as functional income distribution, which refers to the distribution of income among factors of production such as capital, labor and land; the other is resident income distribution, also known as scale income distribution, which refers to the distribution of income among individuals. From the perspective of income distribution, the income gap between residents is gradually widening. In 2013, according to the new statistical standards, the National Bureau of Statistics calculated the Gini coefficient of Chinese residents from 2003 to 2012, which was 0.479 in 2003, 0.473 in 2004, 0.485 in 2005 and 0.487,200 in 2006. From the aspect of factor income distribution, China's share of labor income has declined year by year since 1995, from 51.121% to 44.61% in 1995-2006, while the share of capital income has increased by 4.18%. From the labor income, the rising share of labor distribution will promote the increase of sector income, and the long-term decline of the share of labor income in China also makes the proportion of household sector income in GDP decline for a long time since the 1990s, resulting in the imbalance of the distribution pattern of sector income.
In order to narrow the income gap, ensure social harmony and stability, and promote sustainable and stable economic development, since the 1990s, the Chinese government has begun to focus on expanding employment, establishing and improving the social security system, expanding the coverage of social security, in order to protect the basic living needs of the low-income class. In theory, the tax system and policy play a very important role in adjusting the income distribution gap among the numerous policy tools, and its regulatory role is incomparable with other systems. It has formed a relatively perfect regulatory system through the design and combination of taxes, which can adjust the income of residents from the formation to the formation. Consumption, accumulation, transfer and other aspects of the implementation of all-round control and adjustment. The design of the tax system arrangements, in fact, through the continuous adjustment of the tax structure, rational use of direct tax, indirect tax economy, distribution effect, to achieve the overall tax policy objectives.
This paper takes the influence of tax structure on income distribution as the main line, and finds a breakthrough in writing on the basis of consulting a large number of relevant literature at home and abroad. Firstly, it introduces the concept and classification of income distribution, and analyzes the current situation of income distribution in China from the aspects of factor income distribution and resident income distribution. After comparing the definitions of direct tax and indirect tax by authoritative organizations at home and abroad, this paper draws lessons from Zhou Keqing's (2012) classification method of tax system to define the tax structure of our country uniformly. Then it classifies the current tax categories and calculates their respective proportions from 1994 to 2012. Thirdly, this paper analyzes the income distribution effect of the tax system structure in China from the two aspects of factor income distribution and resident income distribution. Then, corresponding to the theoretical analysis, this paper establishes a data model by selecting variables and establishing a data model to make an empirical study on the income distribution effect of the tax system structure in China. Fourthly, through the theoretical and empirical analysis, it is concluded that the design of the current tax structure is not conducive to narrowing the income distribution gap, the main reason is that there is unreasonable tax structure and the design of various tax systems. In addition, tax collection and management also affect the distribution effect of tax structure. Because the optimization of tax structure and tax collection and management are inseparable, tax collection and management is a means to ensure the effective operation of the tax system, the goal of the tax system depends on tax collection and management to achieve. System, tax collection and management, and put forward policy recommendations for reference.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7
【参考文献】
相关期刊论文 前10条
1 赵志耘;杨朝峰;;经济增长与税收负担、税制结构关系的脉冲响应分析[J];财经问题研究;2010年01期
2 刘佐;;中国直接税与间接税比重变化趋势研究[J];财贸经济;2010年07期
3 谢攀;李静;;宏观税负与中国劳动报酬份额——基于省级面板数据的研究[J];国际商务(对外经济贸易大学学报);2010年05期
4 丁淑芬;我国税制结构的优化与完善[J];宏观经济研究;2004年10期
5 马栓友;税收结构与经济增长的实证分析——兼论我国的最优直接税/间接税结构[J];经济理论与经济管理;2001年07期
6 闻媛;;我国税制结构对居民收入分配影响的分析与思考[J];经济理论与经济管理;2009年04期
7 陈建东;夏柱兵;;二次分配对城镇居民收入差距的调节效果分析——基于2007—2010年安徽省城镇住户调查数据[J];经济理论与经济管理;2011年09期
8 李绍荣,耿莹;中国的税收结构、经济增长与收入分配[J];经济研究;2005年05期
9 李稻葵;刘霖林;王红领;;GDP中劳动份额演变的U型规律[J];经济研究;2009年01期
10 胡少维;;税制调整重在结构、公平与和谐[J];金融与经济;2006年10期
，本文编号：2211307
本文链接：https://www.wllwen.com/jingjilunwen/shijiejingjilunwen/2211307.html
