缩小收入分配差距的税制结构优化研究

发布时间：2018-12-31 14:40

【摘要】：近几十年来，随着中国经济的快速发展，居民收入水平不断提高，我国的收入分配差距也越来越大，不仅阻碍了经济的进一步发展，也影响了社会的和谐稳定。2013年2月发改委颁布了《深化改革收入分配制度若干意见的通知》，再次强调了调节收入分配差距的重要性和紧迫性。新形势要求我们对收入分配调节方式进行重大调整，以缩小收入差距进一步扩大的趋势，而税制改革是经济社会改革的突破口和先行军，正是基于这种历史使命，新一轮的税制改革需要开启。本文的研究范畴是基于收入分配目标的税制结构优化。目前，我国学者在研究方法上，大多侧重于单个税种的角度或者从税系结构的角度，利用实证或者理论分析，探索直接税、间接税或者某个税种对收入分配公平的影响，缺乏对税制结构的宏观把握。本文将利用整体到局部的均衡分析方法探索税制结构改革路径，即从税系结构—税种结构—税种要素结构三方面层层推进，并注重税系之间、税种之间的协调配合作用。首先，本文梳理了税制结构影响收入分配的理论基础：税制结构对要素收入分配的初次调节以及对居民收入分配的再调节。然后，在我国收入分配差距现状以及税制结构现状的基础上，研究我国税制结构对收入分配的调节作用，本文运用协整回归，以1999-2012年的直接税、间接税、类财产税的数据资料为基础，分析我国税制结构与收入分配指数的相关性并得出结论：直接税对收入差距调节有促进作用，但作用程度很小；间接税对收入差距调节有反向扩大作用；类财产税因本身缺陷对收入调节并没有发挥正向调节作用，反而有弱的反向扩大作用。接下来，本文在理论层面的分析基础上，通过实证分析总结得出现行税制体系在收入调节功能上存在的问题，包括主体税种结构失衡、所得税调节作用受限、财产税体系缺位以及税种间缺少必要的协调作用。最后，在公平、整体优化以及税种协调的优化目标下，探索缩小收入分配差距的税制结构优化路径：税系结构上，构建有利于收入分配的税制结构模式，合理配置直接税和间接税的比例；税种结构上，加大个税比重，，降低增值税比重，主张开征遗产税和赠与税，充实财产税体系；税种要素结构上，重点完善个人所得税、房产税、遗产税和赠与税；税种协调上，深化有利于收入分配的结构性减税政策。
[Abstract]:In recent decades, with the rapid development of the Chinese economy, the income level of the residents has been constantly rising, and the income distribution gap in our country has become wider and larger, which not only hinders the further development of the economy. In February 2013, the National Development and Reform Commission promulgated the notice of some opinions on deepening the Reform of the income Distribution system, emphasizing once again the importance and urgency of adjusting the income distribution gap. The new situation requires us to make major adjustments to the mode of adjustment of income distribution in order to narrow the trend of further widening of the income gap, and the tax reform is the breakthrough point and the leading force in economic and social reform, which is precisely based on this historical mission. A new round of tax reform needs to be launched. The scope of this paper is the optimization of tax system structure based on income distribution goal. At present, most of our scholars focus on the perspective of individual taxes or from the perspective of the structure of tax departments, using empirical or theoretical analysis to explore the impact of direct tax, indirect tax or a certain tax on income distribution fairness. Lack of macro grasp of the structure of the tax system. This paper will explore the reform path of tax system structure by using the equilibrium analysis method of whole to part, that is, to push forward from three aspects of tax system structure and tax element structure, and pay attention to the coordination and coordination between tax departments and taxes. First of all, this paper combs the theoretical basis of the tax structure affecting income distribution: the first adjustment of the tax structure to the distribution of factor income and the re-regulation of the income distribution of residents. Then, on the basis of the current situation of the income distribution gap and the present situation of the tax system structure, this paper studies the adjustment effect of the tax system structure on the income distribution in our country. This paper uses cointegration regression to analyze the direct tax and indirect tax from 1999 to 2012. Based on the data of property tax, this paper analyzes the correlation between tax system structure and income distribution index in China and draws the conclusion: direct tax can promote the adjustment of income gap, but to a very small extent; Indirect tax has a reverse effect on the adjustment of income gap, and property tax has not played a positive role in regulating income because of its own defects, but has a weak function of reverse expansion. Then, on the basis of theoretical analysis and empirical analysis, this paper concludes the existing problems in the function of income regulation in the current tax system, including the imbalance of the structure of the main tax categories, the limitation of the role of income tax regulation. The absence of property tax system and the lack of necessary coordination between taxes. Finally, under the objective of equity, overall optimization and tax coordination, this paper explores the optimal path of reducing the income distribution gap: the structure of tax system, the construction of a favorable tax structure model of income distribution. Reasonable allocation of direct and indirect taxes; In the structure of tax, we should increase the proportion of personal tax, reduce the proportion of value-added tax, advocate levying inheritance tax and gift tax, enrich the property tax system, improve the structure of tax elements, focus on perfecting personal income tax, real estate tax, estate tax and gift tax. In terms of tax coordination, we should deepen the structural tax reduction policies that are conducive to 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;F126.2

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