间接税与劳动收入占比的关系研究

发布时间：2018-03-23 17:51

本文选题：间接税　切入点：收入分配　出处：《湘潭大学》2013年硕士论文

【摘要】：古书有云：“不患寡而患不均”，收入分配的相对公平性对于一个社会的稳定和健康发展以及人民的幸福至关重要。改革开放30年以来，虽然经济迅速腾飞，但我国收入分配差距却日益悬殊。我国收入最高10%群体和收入最低10%群体的收入差距，从1988年的7.3倍已经上升到23倍，行业差距达到8倍，地域差距近3倍，这将引发社会的不稳定因素，，影响共同富裕目标的实现，阻碍和谐社会的构建。如何把社会财富这块“蛋糕”分好？面对超越警戒线的我国社会贫富差距的现实，以及直接税调控不足的缺陷，发挥间接税调节收入分配的作用至关重要。本文对于收入分配考查的立足点是劳动收入占比，即从宏观的层面来考察收入分配。本文把间接税与劳动收入占比之间的关系作为研究对象，研究了间接税调节收入分配的作用机制，证明间接税制度的收入调节效应已经达一定的弱有效性，与此同时还研究了我国收入分配的现状、间接税在调节收入分配中存在的问题，并有针对性地提出相应的政策建议。本文作者在借鉴前人的研究成果上，构建了以联合产权制度为微观基础的我国间接税调控收入分配的分析框架。本文认为，产权决定收入分配，联合产权可确保各平等产权主体实现收入分配的公平性趋向。间接税可一定程度上界定和明晰产权，调整政府、企业、劳动者三者之间的经济利益关系，间接税通过作用于政府、企业、劳动者的收入权来影响劳动收入占比。本文的内容大体分为四部分。首先从劳动收入占比的现状入手，探索劳动收入占比下降的原因。其次，从正反两方面分析研究间接税对收入分配的作用机制。再次，从国内间接税调控收入分配现状入手，通过统计分析、指标分析等方法对国内间接税调控收入分配进行了横向静态和纵向动态对比分析。并在前文的分析基础上进行了实证分析，对我国间接税和劳动收入占比的关系进行了较深入的探讨。最后，在以上分析的基础上，有针对性地提出了我国间接税调节劳动收入占比的对策建议，继而为制定合理、完善、公平的收入分配制度提供一条有效的借鉴路径。
[Abstract]:There is an ancient book saying, "not less than less than uneven," the relative fairness of income distribution is essential to the stability and healthy development of a society and the well-being of the people. 30 years after the reform and opening up, although the economy has taken off rapidly, However, the gap of income distribution in China is increasingly wide. The income gap between the highest 10% groups and the lowest 10% group has risen from 7.3 times in 1988 to 23 times, the industry gap has reached 8 times, and the regional gap has nearly three times. This will lead to social instability, affect the realization of the goal of common prosperity, hinder the construction of a harmonious society. How to divide the "cake" of social wealth? In the face of the reality of the gap between the rich and the poor and the deficiency of direct tax regulation, it is very important to play the role of indirect tax in regulating income distribution. The foothold of this paper is the proportion of labor income, that is to say, the income distribution is investigated from the macro level. This paper takes the relationship between indirect tax and labor income ratio as the object of study. This paper studies the mechanism of indirect tax regulating income distribution, and proves that the income regulation effect of indirect tax system has reached a certain degree of weak effectiveness. At the same time, it also studies the current situation of income distribution in China. The problems of indirect tax in regulating income distribution and corresponding policy suggestions are put forward. Based on the previous research results, the author constructs an analytical framework of indirect tax regulation and control of income distribution based on the United property right system in China. This paper holds that property right determines income distribution. The joint property right can ensure the equity trend of income distribution among the equal property right subjects. Indirect tax can define and clarify the property right to a certain extent, adjust the economic benefit relationship among government, enterprise and laborer. Indirect taxes affect the share of labor income by acting on the income rights of governments, enterprises and workers. The content of this paper is divided into four parts. Firstly, starting with the present situation of the proportion of labor income, it explores the reasons for the decline of the proportion of labor income. Secondly, it analyzes and studies the mechanism of indirect tax on income distribution from both positive and negative aspects. Starting with the current situation of income distribution of domestic indirect tax regulation and control, through statistical analysis, The index analysis and other methods have carried on the horizontal static and the longitudinal dynamic contrast analysis to the domestic indirect tax adjustment and control income distribution, and has carried on the empirical analysis on the basis of the above analysis. The relationship between indirect tax and labor income ratio in China is discussed in depth. Finally, on the basis of the above analysis, the countermeasures and suggestions of adjusting labor income ratio by indirect tax in our country are put forward, and then, in order to make it reasonable and perfect, Fair income distribution system provides an effective reference path.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

【参考文献】