税收调节城镇居民收入分配差距的实证分析

发布时间：2018-06-21 22:50

本文选题：城镇居民税收负担 + 收入均等指数　；参考：《浙江财经大学》2013年硕士论文

【摘要】：当前我国居民收入分配存在较大的差距已是不争的事实。农村居民收入分配差距、城镇居民收入分配差距、城乡收入分配差距使得我国居民收入分配更为复杂。伴随着城镇化进度的加快，未来会有大量的农村人口转为城镇人口。如果现阶段，我国没有调整好城镇居民的收入分配差距，那么在在城镇的过程中，极有可能出现新的“二元经济”。在这三大收入分配差距中，能通过税收调节使收入差距适当缩小的只有城镇居民收入分配差距，因此进一步完善和优化税收制度能为城镇居民收入分配差距的调控提供良好的制度保障。本文考察的税收视角是城镇居民税收负担和税制结构。从税收调节收入分配差距的理论机制出发，以各收入等级的城镇居民的平均全部年收入作为税前收入，平均每人可支配收入作为税后收入，引入收入均值指数作为测度城镇居民收入分配差距的工具计算1994～2011年间的税前税后收入均等指数，结果显示我国城镇居民税前、税后收入均等指数基本呈不断增大的趋势，说明城镇居民收入差距在1994年就已经开始持续拉大。1994～2001年和2009～2011年，税后收入均等指数大于税前收入均等指数，即税收进一步恶化了城镇居民的收入分配差距，除了2002年，即使是2003～2008年之间税收对城镇居民收入分配差距稍有改善，但其作用微乎其微。接下来，对城镇居民收入分配差距扩大的税收原因做定性分析。在实证方面，本文利用城乡居民收入比作为从税收总收入中城镇居民缴纳税收和农村居民缴纳税收的比例，从而计算得到城镇居民税收负担。通过实证发现当滞后期取1时，在5%的显著水平下，城镇居民收入均等指数是城镇居民税收负担的格兰杰原因。而不管滞后期取多少，城镇居民税收负担都不是城镇居民收入均等指数的格兰杰原因。基于ADL的误差修正模型说明，从长期来看，城镇居民收入均等指数每增大1%，城镇居民税收负担就增长0.9802%。这表明，我国城镇居民税收负担没有发挥调节其收入分配的作用。相反，城镇居民收入分配差距的扩大导致了城镇居民税收负担的增加，进一步说明了一味的追求税收绝对量增长或降低对收入分配的影响是无效的，税种之间的有效配置以及税制结构的完善对收入分配到才能产生实质影响。然后再分析税制结构及其涉及的税种调节收入分配的作用，指出税种有效配置和税制结构优化的方向。本文建立税种税负水平、Suits指数和税前税后收入均等指数的变化三个评价指标说明流转税和个人所得税对城镇居民收入分配差距的调节效应。流转税税额根据年鉴中我国收入等级分的城镇居民家庭每人年均八类消费支出情况分类计算。结果显示：（1）增值税对城镇居民收入分配的逆向调节主要是由于低税率的增值税累退程度较大，低收入户承担的低税率的增值税税负水平要远远高于高收入户，前者几乎是后者的3倍。（2）从各个应税项目来看，消费税兼有累退性和累进性，最后表现出来的消费税整体的累进或累进性并不确定，消费税税后与税前收入均等指数差额有正有负，差额较小，这说明我国消费税定位调节高收入者消费的功能并没有充分发挥出来。（3）营业税出来的累进性主要源于文化娱乐这类需求弹性大的项目，营业税在一定程度上缩小了城镇居民城镇居民收入分配差距，营业税税后的收入均等指数大致缩小了0.08%。虽然缩小的程度较小，但是体现了税制设计对高收入者的调节。（4）由于增值税、消费税和营业税三税叠加影响，流转税整体上表现出累退性，对城镇居民收入分配产生了逆向调节作用。（5）个人所得税在我国税收总收入中所占的比重较低，虽然累进程度高，但是对城镇居民收入分配的调节力度不够。（6）流转税呈现出的累退性，在很大程度上抵消了个人所得税超额累进税率对城镇居民收入分配起到的正向调节作用，加上其他税种的综合影响，我国城镇居民税后收入分配差距持续扩大。根据上述分析，本文为政府的税收政策提出了中肯、科学的建议。同时指出税收的主要功能还是有效组织财政收入，，对居民收入分配差距的调节能力有限。调节收入分配不能割裂提高低收入者收入和降低高收入者收入两者的联系，税收对收入分配的调节只能做到对高收入者收入的调节，无法调节低收入者的收入分配差距。就我国目前的形势来说，应以提高低收入者收入为主，这就需要政府转移支付发挥作用。因此，我国必须将税收同政府转移支付统一起来，建立多层次的收入分配调节制度。
[Abstract]:There is an indisputable fact that there is a big gap between the income distribution of the residents in our country. The income distribution gap of rural residents, the income distribution gap between urban and rural residents and the gap between urban and rural income distribution make the income distribution more complex in our country. With the acceleration of urbanization progress, there will be a large number of rural population turn into urban population in the future. At the stage, China has not adjusted the income distribution gap of urban residents, so in the process of town, it is very likely that the new "two yuan economy" will appear. In the three income distribution gap, the income gap can be narrowed appropriately by tax adjustment, only the income distribution gap between urban residents can be reduced, so the tax system is further improved and optimized. Degree can provide a good system guarantee for the regulation of income distribution gap of urban residents.
The tax view of this article is the tax burden and tax structure of urban residents. From the theoretical mechanism of the income distribution gap, the average annual income of urban residents of each income grade is taken as pre tax income, and the average per capita disposable income is the income after tax, and the average index of income is introduced as the measure of urban residents' income. The income equality index of 1994~2011 years after tax is calculated by the tool of distribution gap. The results show that the average income equality index of the urban residents is basically increasing before tax in China. It shows that the income gap of urban residents has begun to widen from.1994 to 2001 and 2009~2011 years in 1994, and the income equality index after tax. More than pre tax income equality index, that is, tax revenue further worsened the income distribution gap between urban residents, except in 2002, even 2003~2008 years between the income distribution gap of urban residents slightly improved, but its role is very little. Next, the tax reasons for the income distribution gap of urban residents are qualitatively analyzed.
On the empirical aspect, this paper makes use of the ratio of urban and rural residents' income to tax revenue of urban residents and rural residents to calculate the tax burden of urban residents. Through the empirical study, it is found that the income equal index of urban residents is the tax burden of urban residents at a significant level of 5% when the lag period is 1. The tax burden of urban dwellers is not the Grainger reason of the urban residents' income equal index. The ADL based error correction model shows that, in the long run, the income equal index of urban residents increases by 1%, and the tax burden of urban residents increases by 0.9802%., which indicates that the tax revenue of urban residents in China is the tax revenue of urban dwellers. On the contrary, the expansion of the income distribution gap between urban and urban residents leads to the increase of tax burden on urban residents, which further illustrates that the effect of tax absolute growth or reduction on income distribution is ineffective, the effective allocation of taxes and the improvement of tax structure The effect of the tax structure and its related taxes on the distribution of income is analyzed, and the effective allocation of taxes and the direction of the optimization of the tax structure are pointed out.
This paper sets up the tax burden level, the Suits index and the change of the income equality index after tax after tax. Three evaluation indexes show the adjustment effect of the turnover tax and individual income tax on the income distribution gap of urban residents. The tax rate of the circulation tax is classified according to the annual average of eight types of consumption expenditure per person in the urban household. The results show that: (1) the reverse regulation of value-added tax on urban residents' income distribution is mainly due to the greater degree of retreating of VAT of low tax rate, and the low income tax burden of low income households is far higher than that of high income tax income tax, the former is almost 3 times the latter. (2) from the various taxable projects, the consumption tax has the regressive nature. And progressiveness, the overall accumulation or progressiveness of the consumption tax is not determined. The difference between the consumption tax and the pre tax income equal index is positive, and the difference is small. This shows that the function of the consumption tax in China is not fully realized. (3) the progressive nature of the business tax is mainly derived from cultural entertainment. The business tax has narrowed the income distribution gap between urban residents and urban residents to a certain extent. The income equality index after business tax is roughly reduced by 0.08%., but it reflects the adjustment of tax system design to high income people. (4) three tax overlapped due to value-added tax, consumption tax and business tax. In addition, the transfer tax on the whole shows the regressive nature of the income distribution of urban residents. (5) the proportion of individual income tax in the total income of our country is low, although the progressive degree is high, but the adjustment of urban residents' income distribution is not enough. (6) the turnover tax presents the regressive nature, to a great extent. It counteracts the positive adjustment of the income tax rate of the individual income tax on the income distribution of urban residents, and the comprehensive influence of other kinds of taxes, the gap of the income distribution after tax of urban residents in China continues to expand.
According to the above analysis, this paper puts forward the pertinent and scientific suggestions for the government's tax policy. At the same time, it points out that the main function of the tax revenue is to organize the fiscal revenue effectively, and the adjustment ability of the income distribution gap is limited. The adjustment of income distribution can only regulate the income of the high income people and can not adjust the income distribution gap of the low income people. As to the current situation in China, it is necessary to raise the income of the low-income people, which needs the government transfer payment to play a role. Therefore, our country must unite the tax with the government transfer payment and establish the multi-layer. The adjustment system of income distribution.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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