我国税收手段对城乡居民收入再分配效应实证研究

发布时间：2018-12-11 05:17

【摘要】：近年来,随着我国税制改革步伐的加紧进行,学者对于各税收手段对调节居民收入再分配效应的关注日益增多,提高所得税比重的呼声不断。但是个人所得税在我国开征时间较短,难以被居民广泛接受,且征收管理水平有限,因此改革困难重重。文中在国内外学者的理论研究基础上,结合我国目前的实际情况,首先,通过税前税后基尼系数和K指数方法的运算,分别估算出城镇居民个人所得税和货劳税的收入再分配效应和累进性。其次,以相同方法对农村居民个人所得税和货劳税的收入再分配效应进行实证分析。第三,将各税收手段对城镇和农村居民收入再分配效应加以拟合,得出我国城乡整体税收收入分配效应。研究发现,个人所得税具有累进性,能够起到调节收入水平的税收作用,且2005年-2011年间个人所得税对城乡居民收入再分配效应逐步提高,但是累进性比较微弱。城乡居民个人所得税平均税率在0.5%-0.9%之间,整体税收负担较轻。货劳税收入再分配效应2005年—2011年间在-0.007--0.011之间波动,具有明显的累退性,对居民收入水平有逆向调节作用,且货劳税逆向调节作用大于个人所得税的正向调节作用,城乡居民货劳税平均税率在9.5%-9.9%之间,整体税负较重。依据此研究结论,提出政策建议,调整税制结构,增加个人所得税在税收收入总额中所占比例,相应降低货劳税比例,以进一步有效发挥税收对于缩小贫富差距的作用。在提高个人所得税比例的同时要更加注重税收的横向公平和纵向公平原则。税制改革要稳步进行,不能操之过急,否则将不利于我国经济和政治稳定。
[Abstract]:In recent years, with the rapid development of tax reform in China, scholars pay more and more attention to the effect of adjusting the redistribution of residents' income by various means of taxation, and call for increasing the proportion of income tax. However, personal income tax in China is a short period of time, difficult to be widely accepted by the residents, and the management level is limited, so the reform is difficult. Based on the theoretical research of domestic and foreign scholars and the current situation of our country, firstly, the calculation of Gini coefficient before and after tax and K index method is carried out. The income redistribution effect and progressiveness of individual income tax and cargo and labor tax of urban residents are estimated respectively. Secondly, this paper empirically analyzes the income redistribution effect of rural residents' personal income tax and cargo and labor tax with the same method. Thirdly, the income redistribution effect of urban and rural residents is fitted by various tax means, and the overall tax income distribution effect between urban and rural areas in China is obtained. It is found that personal income tax is progressive and can play a tax role in regulating income level, and the effect of personal income tax on income redistribution of urban and rural residents gradually increases from 2005 to 2011, but the progressive effect is relatively weak. The average personal income tax rate of urban and rural residents is between 0.5% and 0.9%, and the overall tax burden is relatively light. The redistribution effect of cargo and labor tax income fluctuates between -0.007 and 0.011 from 2005 to 2011, which has obvious regressive effect, and has the reverse effect on the income level of residents. The reverse regulation effect of goods and labor tax is greater than the positive adjustment of individual income tax. The average tax rate of urban and rural residents is between 9.5% and 9.9%, and the overall tax burden is heavy. On the basis of this conclusion, some suggestions are put forward, such as adjusting the structure of tax system, increasing the proportion of individual income tax in the total tax revenue and reducing the proportion of goods and labor tax accordingly, so as to further exert the effect of tax on narrowing the gap between the rich and the poor. At the same time, we should pay more attention to the principle of horizontal and vertical equity. The reform of tax system should be carried out steadily and not in haste, otherwise it will be unfavorable to the economic and political stability of our country.
【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】：F124.7;F812.42

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