加强个人所得税调节收入分配作用的问题研究

发布时间：2018-04-16 18:50

本文选题：个人所得税 + 收入分配　；参考：《山东大学》2013年硕士论文

【摘要】：个人所得税在调节居民收入分配方面具有举足轻重的作用,作为一种直接税,相较于消费税、增值税等间接税,个人所得税不容易被转嫁出去,所以个人所得税对居民的收入调节作用比较明显。随着经济的发展,我国两极分化现象趋于严重,但是,个人所得税的调节作用却没有有效地发挥出来,在调节居民贫富差距和缩小基尼系数方面,个人所得税也显得力不从心,甚至在某些年份出现了“逆向调节”的现象。分析造成这些问题的原因,主要是对高收入人群的收入调节力度不够造成的,比如存在个人所得税演变成“工薪税”、征税范围不明确、其他相关配套税收不健全、公民的纳税意识薄弱等问题。我国自1981年开征个人所得税以来,可以说几乎是每三年修改一次,但基本都是治标不治本,收入差距不降反增的事实就说明了,个人所得税实施效果与期望之间存在着很大的差距。本文主要以“个人所得税调节收入分配作用”为主线,通过分析造成社会收入差距过大的原因,得出应该重点加强对高收入人群的税收监管力度,同时,政府还应该增加中低收入者的收入,从而实现平衡收入差距的目的。分析影响个人所得税功能有效发挥的因素,主要包括：经济发展和税收制度的完善情况、政府对高低收入者的政策倾向、公民的纳税意识、其他相关配套税收的有力保障和税务机构的征管水平等。本文结合当前国家对收入分配改革不断重视的社会背景,进一步分析了个人所得税不能有效发挥分配作用的原因,并且通过实证检验得出结论,最后提出对策。文章第四部分运用STATA.10计量方法,对我国2005-2011年的税前税后居民收入变化情况,通过建立时间序列模型进行研究,验证了个人所得税在调节高低收入者收入差距方面具有显著效应的结论,即高收入者和低收入者的收入水平,分别与基尼系数成正、负相关的关系。所以,为了降低我国的基尼系数,首先,应该降低高收入者的可支配收入和提高他们的平均税率；其次,降低中、低收入阶层的平均税率和提高这一群体的可支配收入。文章的第五部分,通过借鉴其他国家和地区(包括欧美国家、澳大利亚、印度和中国台湾等)的成功经验,为了解决我国现阶段个人所得税制存在的问题,笔者从多方面有针对性地提出了解决措施,这些政策建议有：完善当前个人所得税制、实现由“工薪税”向“资本税”的转变、其他配套税收措施的完善和试点进行负所得税的改革等。
[Abstract]:Personal income tax plays an important role in regulating the distribution of residents' income. As a direct tax, compared with indirect taxes such as consumption tax, value-added tax, personal income tax is not easily passed on.So the individual income tax adjusts the income of the resident to be quite obvious.With the development of economy, the phenomenon of polarization tends to be serious in our country. However, the regulating function of individual income tax has not been brought into play effectively. In the aspect of adjusting the gap between the rich and the poor and narrowing the Gini coefficient, the individual income tax also appears to be unable to do what it wants.Even in some years, the phenomenon of "reverse adjustment" appears.The analysis of the reasons for these problems is mainly caused by the insufficient regulation of the income of the high-income groups. For example, there is a personal income tax that has evolved into a "payroll tax," the scope of which is not clear, and other related supporting taxes are not perfect.The citizen's consciousness of paying taxes is weak and so on.Since the introduction of personal income tax in 1981, we can say that it has been revised almost every three years, but it is basically a matter of treating the symptoms and not the root causes, and the fact that the income gap is increasing instead of falling shows that.There is a big gap between the effect of individual income tax implementation and expectation.This article mainly takes "the individual income tax adjusts the income distribution function" as the main line, through the analysis causes the social income disparity to be too big, draws the conclusion that should strengthen the tax revenue supervision to the high income crowd emphatically, at the same time,The government should also increase the income of low-and-middle-income people to achieve the goal of balancing the income gap.This paper analyzes the factors that affect the effective function of personal income tax, including: the development of economy and the perfection of tax system, the policy tendency of the government towards the high and low income earners, and the citizens' consciousness of paying taxes.Other relevant supporting tax protection and tax authorities of the level of collection and management.Based on the social background that the country pays more attention to the reform of income distribution, this paper further analyzes the reasons why individual income tax can not play an effective role in distribution, and draws a conclusion by empirical test, and finally puts forward some countermeasures.The fourth part of the article uses the STATA.10 measurement method to study the income change after tax in China from 2005 to 2011, through the establishment of time series model.The conclusion that personal income tax has significant effect in regulating the income gap of high and low income earners is that the income level of high income earners and low income earners is positively and negatively correlated with the Gini coefficient respectively.Therefore, in order to reduce the Gini coefficient of our country, firstly, we should reduce the disposable income of the high income earners and raise their average tax rate; secondly, reduce the average tax rate of the middle and low income groups and raise the disposable income of this group.The fifth part of the article, by learning from the successful experiences of other countries and regions (including European and American countries, Australia, India and Taiwan, etc.), in order to solve the problems existing in the current personal income tax system in China,The author puts forward the solutions from many aspects. These policy suggestions include: perfecting the current personal income tax system, realizing the change from "payroll tax" to "capital tax",Other supporting tax measures to improve and pilot reform of negative income tax.
【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】：F124.7;F812.42

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