税收对我国收入分配的调节研究

发布时间：2018-11-12 12:14

【摘要】：收入分配状况是一国经济指标的重要组成部分，它不仅关系到国家的经济稳定和社会和谐，而且与人民的切身利益息息相关。我国处在经济转轨的重要时期，居民收入水平明显提高，收入渠道亦增多，收入来源更加广泛，居民收入分配方式也已转为按生产要素分配和按劳分配相结合。但是，也出现了收入分配不均，收入差距持续扩大，社会财富相对集中等问题。如不采取有效措施及时对收入分配的种种问题进行有效调节，可能会对经济社会的健康发展造成严重影响。这不仅不利于可持续发展，而且还会影响全面建成小康社会目标的实现。分配不公是由市场化造成的，是“市场失效”的表现之一，而税收是宏观调控的重要工具，是各国政府最常用的、最有效的调控工具之一。通过实行有效合理的税收政策，可以在保证财政收入、促进经济发展的基础之上，对收入分配不公问题进行有效改善，从而使更多人享受到经济增长和社会发展带来的成果。然而，我国现行的税制对收入差距的调节作用却不够明显和有效，甚至在某些方面成为了拉大收入差距的助推器，存在许多亟需改正的问题。例如个人所得税调控功能不够完善、消费税作用甚微、财产税体系不够健全等问题。由此可见，我国现行的税收调节收入分配功能已被弱化，需要通过改进现行税制，完善具体税种，拓展税收调控领域等措施来强化税收在收入分配领域中的调控作用。本文共分为七章。第一章为绪论，结合我国经济发展的现状，，阐述了本文的研究依据、背景、目的和意义，并对论文的研究方法和研究思路予以说明。第二章是税收调节收入分配的基本理论，阐述了关于税收、收入分配以及税收调节收入分配作用的相关理论。第三章对我国收入分配的现状进行了介绍，列举了我国收入分配不公的具体表现。第四章介绍了我国现行的税收调节收入分配的主要政策，通过税收参与的初次分配、再分配、第三次分配三个分配环节阐述其不同的调节功能。第五章论述我国税收调节收入分配功能的发挥，肯定了其调节功能取得的一定成绩，但是这种调节功能被弱化，本章的重点是分析税收调节功能弱化的具体原因。第六章着重探讨了优化我国税收调节收入分配的对策，这些对策包括改革现行的具体税种、适时拓宽税收调控领域、健全现有调控体系、强化税收监管等。第七章为结束语。
[Abstract]:Income distribution is an important part of a country's economic indicators. It is not only related to the country's economic stability and social harmony, but also closely related to the vital interests of the people. Our country is in the important period of economic transition, the income level of the residents has obviously improved, the income channel has also increased, the income source is more extensive, the income distribution mode of the residents has also changed to the combination of distribution according to production factors and distribution according to work. However, income distribution is uneven, income gap continues to expand, social wealth is relatively concentrated and so on. If we do not take effective measures to adjust the problems of income distribution in time, it may have a serious impact on the healthy development of economy and society. This is not only unfavorable to sustainable development, but also affects the realization of the goal of building a well-off society in an all-round way. The unfair distribution is caused by the marketization and is one of the manifestations of "market failure". Tax is an important tool of macro-control and one of the most common and effective control tools of the governments of various countries. By carrying out effective and reasonable tax policy, we can effectively improve the unfair income distribution on the basis of ensuring fiscal revenue and promoting economic development, so that more people can enjoy the fruits of economic growth and social development. However, the adjustment effect of the current tax system on the income gap is not obvious and effective enough, and even becomes the booster of widening the income gap in some aspects. There are many problems that need to be corrected. For example, personal income tax regulation function is not perfect, consumption tax has little effect, property tax system is not perfect and so on. From this we can see that the function of tax revenue distribution has been weakened in our country. We need to improve the current tax system, perfect the specific types of taxes, expand the tax regulation and control field to strengthen the regulation and control role of tax in the field of income distribution. This paper is divided into seven chapters. The first chapter is the introduction, combined with the current situation of China's economic development, this paper expounds the research basis, background, purpose and significance, and the paper's research methods and ideas to be explained. The second chapter is the basic theory of tax regulation of income distribution, elaborated on the tax, income distribution and the role of tax revenue distribution related to the theory. The third chapter introduces the current situation of income distribution in China and enumerates the specific manifestations of unfair income distribution in China. The fourth chapter introduces the main policies of tax revenue regulation in our country. Through the primary distribution, redistribution and the third distribution of tax participation, the author expounds their different adjustment functions. The fifth chapter discusses the exertion of the function of revenue distribution of tax regulation in our country, and affirms the certain achievement of the function of regulation, but this kind of adjustment function is weakened, the emphasis of this chapter is to analyze the concrete reason of the weakening of the function of tax regulation. The sixth chapter focuses on the countermeasures of optimizing the income distribution of tax regulation in China. These countermeasures include reforming the current specific tax categories, broadening the scope of tax regulation and control at the right time, perfecting the existing regulation and control system, strengthening tax supervision and so on. The seventh chapter is the conclusion.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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