我国个人所得税收入再分配效应的实证分析

发布时间：2018-01-01 23:27

本文关键词：我国个人所得税收入再分配效应的实证分析　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,随着我国经济的持续增长,收入分配差距持续扩大以及社会财富分配相对集中的现象已成为影响社会稳定与经济发展的严重障碍,在此形势下,政府采取了一系列措施,包括完善社会保障制度、改革个人所得税、试点房产税等,旨在改善收入分配差距过大的现实。个人所得税方面,继2006年和2008年连续两次提高工资薪金所得的费用扣除额之后,2011年7月政府再一次将其提高到了3500元,并将税率级次由九级调整为七级。这些改革措施得到了社会的一定肯定,但与此同时由于我国个人所得税起步较晚,税收制度设计不够完善,税收征管能力也存在局限,再加上社会纳税意识淡薄,个人所得税是否发挥以及在多大程度上发挥了收入再分配效应受到社会各界的质疑。国外早在20世纪20年代已经开始对个人所得税的收入再分配效应进行研究,国内的研究虽然近年来日益增多,但大部分集中在理论层面,实证方面的研究较少且不够深入,因此针对我国现行税制提出的改革建议说服力不强。尤其我国实行分类所得税制,而按收入成分对我国个人所得税收入再分配效应的现状进行实证分析的文章则更少,即便有也只是分析其中某一类收入,本文旨在按收入来源对各类收入进行完整的分析,以补充我国个人所得税收入再分配研究体系的缺失部分。本文分为五个部分,第一部分为引言,主要包括问题提出、概念和研究范围、文献综述、文章结构以及创新点和不足等。第二部分分析我国居民收入分配的现状,分为三个小节。第一小节介绍衡量居民收入分配公平程度的一般方法,第二小节具体分析我国居民收入分配的情况,由于我国目前实行分类所得税制,故第三小节利用国外的研究模型分析我国居民收入中各成分收入基尼系数与总收入基尼系数的关系。第三部分是我国个人所得税收入再分配效应的现状分析,包括两小节,即理论分析和定量描述。第四部分对我国个人所得税的收入再分配效应进行分解,方法包括Kakwani分解和Oberhofer分解,两种方法分别从不同的角度进行分析,旨在发现税制整体以及各税制要素在调节收入分配方面存在的问题。第五部分是在前文分析的基础上提出政策建议。包括两个方面,首先是改革完善个人所得税制,涉及到费用扣除、税率级次、税收优惠等方面；其次是正确定位个人所得税在调节收入分配方而的作用,完善调节收入分配的整个体系,包括社会保障、其他税收以及转移支付制度等。本文创新之处在于： 1.在对我国收入分配现状的分析中,按收入来源定量分析各收入成分基尼系数对总收入基尼系数的影响。因为只有掌握了各收入成分在各收入阶层分布的状况,再结合我国的个人所得税制,才能更有针对性地提出改革建议,而已有研究并未进行这方面的分析。 2.在对个人所得税收入再分配效应的研究中,分别分析各收入成分适用的个人所得税制的累进性对个人所得税制总体累进性的影响,并对各收入成分适用的个人所得税制的再分配效应按税基因素和税率因素进行分解,以发现个人所得税制设计中各要素存在的问题,而已有研究在这方面的分析不够详尽。
[Abstract]:Since the reform and opening up, with China's sustained economic growth, continue to expand the gap of income distribution and the distribution of social wealth concentrated phenomenon has become a serious obstacle to affect social stability and economic development. In this situation, the government has taken a series of measures, including the improvement of the social security system, the reform of the personal income tax, real estate tax pilot. In order to improve the income distribution gap is too large. The reality of personal income tax, following the 2006 and 2008 two times in a row to raise the cost of wage and salary income deduction, in July 2011 the government once again be raised to 3500 yuan, and the tax rate by nine adjusted to seven.
These reform measures have been sure of the society, but at the same time as the individual income tax of our country started late, the design of the tax system is not perfect, the ability of tax administration are limited, coupled with the social consciousness of tax, personal income tax plays whether and to what extent play the income redistribution effect is questioned from all walks of life.
Abroad in the early 1920s has started the redistribution of income of the individual income tax of domestic research in recent years, more and more, but most of them focus on the theoretical level, the empirical study is less and not deep enough, so according to our current tax system reform proposals are not convincing. Especially China's implementation of the classified income tax system according to the present situation, and income composition of China's personal income tax the income redistribution effect of the empirical analysis of the article is less, even if there is only one kind of revenue analysis, this paper according to the source of income for a complete analysis of all kinds of income, the missing part of China's personal income tax system on income redistribution.
This paper is divided into five parts, the first part is the introduction, including the problem put forward, the concept and scope of the study, literature review, paper structure and so on. The second part analyzes the current situation of income distribution in our country, divided into three sections. The first section introduces the general methods of measuring the degree of income distribution fair. The second section analyzes the income distribution in our country, due to China's current implementation of the classified income tax system, so the three section using foreign research model analysis of the relationship between the income of Chinese residents in the composition of income Gini coefficient and total income Gini coefficient. The third part is the analysis of the current situation of China's personal income tax income redistribution effect, including the two section is the theoretical analysis and quantitative description. Decompose the income redistribution effect of the fourth part of the personal income tax in China, including Kakwani and Oberhofer decomposition method Decomposition of two methods were analyzed from different angles, and the overall tax tax system aims to find the factors existing in the regulation of income distribution problems. The fifth part is to put forward policy suggestions on the basis of the above analysis. Including two aspects, the first is to reform and improve the personal income tax system, related to the expense deduction, the tax rate, tax incentives and other aspects; secondly is the correct positioning of personal income tax in the regulation of income distribution, improve the income distribution system as a whole, including social security and other tax and transfer payment system.
The innovation of this article lies in:
1. on the analysis of the current situation of China's income distribution in the analysis of influence of various components of the total income Gini coefficient, the Gini coefficient of income according to the income source of quantitative. Because only mastered the income component in each income stratum distribution, combined with China's personal income tax system to put forward reform proposals. It is not of this analysis.
2. in the research of the personal income tax income redistribution effect, effect of progressive analysis for each component of income are the personal income tax on personal income tax progressivity overall, and the application of various components of the personal income tax income redistribution effect factors and the rate of the tax base by the factor decomposition, to find out the elements of personal the income tax system design problems, it has analyzed the research in this aspect is not exhaustive.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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