税收调节我国贫富差距的对策研究

发布时间：2018-02-10 01:20

本文关键词： 贫富差距收入分配税收调节　出处：《天津财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国经济建设在取得平稳较快发展的同时,居民收入增长的步伐仍赶不上经济发展的速度。面对我国日益扩大的贫富差距趋势,十八大报告指出：提高居民收入在国民收入分配中的比重,提高劳动报酬在初次分配中的比重,初次分配和再分配都要兼顾效率和公平,再分配应更加注重公平。作为政府调节收入分配的主要手段之一,税收能对市场机制主导的初次分配结果进行矫正与补充,对国民收入分配格局进行有效调整,实现对社会财富的合理分配,促进经济发展与社会稳定。如何科学确定税收在提高居民收入比重和缩小贫富差距的功能,设计出符合这些功能要求的税收制度与政策,并在实践中准确推行,是我国现阶段经济社会中遇到的重大而又急需解决的问题。正鉴于此,文章共分四个章节对主题展开深入研究。第一章为导论,明确文章研究的目的及意义,通过搜集整理国内外相关学者的研究概况,梳理文章的研究思路。第二章从我国贫富差距现状入手,并结合税收对收入分配的调节机制,总结出现行税制调节我国贫富差距所存在的缺陷,为后续的研究工作做铺垫。第三章通过税收调节我国贫富差距的实证研究,分析相关税种占总税收比重与基尼系数之间的关系,得出主要结论,为之后提出的政策建议奠定基础。第四章就之前结论,分别对税制结构、个人所得税、财产税、消费税,及税收征管等方面,提出相关政策建议。文章以国内新形势为指引,税收理论为基础,数据资料为依托,计量模型为实证,分别采用了规范研究与实证研究相结合、历史研究与现实研究相结合、国外与国内比较研究相结合的研究方法,有效地说明了提高直接税比重对缩小贫富差距起着至关重要的作用。在税收调节贫富差距的相关税种研究方面,文章在考虑个人所得税的同时,对财产税与消费税也进行了深入分析与模型创新设计,得出了更全面、更有说服力的结论,补充与完善了前人的研究成果。
[Abstract]:While China's economic construction has achieved steady and rapid development, the pace of income growth of residents is still not keeping up with the pace of economic development. In the face of the widening gap between the rich and the poor in our country, The 18 report points out: to increase the proportion of residents' income in the distribution of national income, to increase the proportion of labor remuneration in the initial distribution, and to give consideration to efficiency and fairness in the initial distribution and redistribution, Redistribution should pay more attention to fairness. As one of the main means of government adjusting income distribution, tax can correct and supplement the initial distribution results dominated by market mechanism, and adjust the distribution pattern of national income effectively. How to scientifically determine the functions of taxation in raising the proportion of residents' income and narrowing the gap between the rich and the poor, and designing tax systems and policies that meet the requirements of these functions. It is an important and urgent problem in the present economic society of our country to carry it out accurately in practice. In view of this, the article is divided into four chapters to carry out in-depth research on the theme. The first chapter is an introduction to clarify the purpose and significance of the research, through the collection of relevant scholars at home and abroad, The second chapter starts with the current situation of the gap between the rich and the poor in our country, and combines the adjustment mechanism of tax on the income distribution, summarizes the defects of the current tax system in regulating the gap between the rich and the poor in our country. The third chapter through the empirical study of tax adjustment gap between rich and poor, analyzes the relationship between the proportion of related taxes in total tax and Gini coefficient, and draws the main conclusions. Chapter 4th puts forward relevant policy recommendations on the structure of tax system, personal income tax, property tax, consumption tax and tax collection and management. Under the guidance of the new domestic situation, the tax theory as the basis, the data as the basis, the econometric model as the empirical model, the paper adopts the combination of normative research and empirical research, historical research and practical research, respectively. The combination of foreign and domestic comparative studies shows that increasing the proportion of direct tax plays an important role in narrowing the gap between the rich and the poor. While considering the personal income tax, the paper also analyzes the property tax and the consumption tax deeply and designs the model innovatively, draws a more comprehensive and persuasive conclusion, and complements and perfects the previous research results.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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