论我国税收对规模性收入分配的调节

发布时间：2018-02-03 08:14

本文关键词： 个人收入分配税收社会福利基尼系数　出处：《南京大学》2013年硕士论文　论文类型：学位论文

【摘要】：税收在现代市场经济中占有愈来愈重要的地位,适度的税收调节机制不仅有利于经济的发展,也是国家宏观调控的重要手段,更是经济增长和经济繁荣的重要前提。但是随着我国经济增长和改革开放深入,社会中越来越多的公平问题显现出来,制度的落后愈来愈不能保障社会发展成果的公平分配,其中税收制度对于社会福利,特别是对收入再次分配的调节起着重要的作用。因此,研究税收对收入分配的调节作用,有着极其重要的现实意义。提高社会福利水平,减少发展中的不公平因素,是促进社会和谐,实现共同富裕的必要条件。本文主要从如何提高社会福利的角度,探究税收该如何调节收入分配,特别是再分配中,如何能够更好的实现社会公平,提高社会底层人民的收入水平,改善民生,增加人民的幸福感。本文将分为三部分进行论述：首先探讨和社会公平相关的收入分配指标,分析我国收入分配的现状(包括平均收入水平,基尼系数,和底层人民收入)。其次分析中国税收制度现状以及税收对于收入分配的调节机制,分别从造成收入分配不均的要素和各地区的不同情况分几个层次讨论。最后利用理论联系实证的方法,利用各年各地的税收和收入数据(计算得出基尼系数)研究其相关程度,并结合实际情况提出相应合理的税收改革方案。
[Abstract]:Tax plays a more and more important role in the modern market economy. A moderate tax regulation mechanism is not only conducive to economic development, but also an important means of national macro-control. It is also an important premise of economic growth and economic prosperity. But with the economic growth and reform and opening to the outside world, more and more social equity issues appear. The backwardness of the system can not guarantee the fair distribution of the social development achievements, and the tax system plays an important role in the adjustment of social welfare, especially the redistribution of income. It is of great practical significance to study the regulating effect of tax on income distribution. To improve the level of social welfare and reduce the unfair factors in development is to promote social harmony. From the perspective of how to improve social welfare, this paper explores how to adjust the income distribution, especially in the redistribution, how to better achieve social justice. Raise the income level of people at the bottom of society, improve people's livelihood, and increase people's happiness. This article will be divided into three parts to discuss: first of all, we discuss the income distribution indicators related to social equity, and analyze the current situation of income distribution in China (including the average income level, Gini coefficient). Secondly, it analyzes the current situation of China's tax system and the adjustment mechanism of tax revenue distribution. From the factors that cause the uneven distribution of income and the different conditions in different regions, it is discussed in several levels. Finally, the method of connecting theory with the empirical method is used. Based on the data of tax revenue and income (Gini coefficient is calculated), the correlation degree of Gini coefficient is studied, and a reasonable tax reform scheme is put forward according to the actual situation.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.42

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