税收对居民收入分配的效应研究

发布时间：2019-02-23 16:23

【摘要】：转轨时期在“效率优先，兼顾公平”原则的指引下，居民的总体收入水平获得实质性提高，然而居民间收入分配格局也随之发生变化。当前居民收入分配差距过大的问题受到社会各界密切关注，也与我国构建和谐社会的理念相背离。若只依靠市场机制自发调节，政府不加以调控，，势必影响经济发展与社会安定，造成社会成员的竞争起点不公平，就可能导致收入差距的“马太效应”，财富集中度将会越来越高，收入差距不断拉大并引起贫富两极分化。因此，在当前居民收入分配格局不容乐观的形势下，缩小居民收入差距、促进收入公平分配作为一项十分复杂的系统工程被提上日程，需要政府采用各种政策工具进行有效调控，其中税收政策是政府调节收入差距的重要政策工具之一，在居民收入形成的不同环节全面发挥作用，在促进收入分配公平方面具有其他手段不可替代的特性与优势，运用税收手段促进收入公平分配是政府调控政策的理性选择。本文在对相关概念和税负转嫁、归宿理论等基本理论进行梳理的基础上，构建了基于公平原则的税收调控理论模型。首先从我国居民收入分配差距过大的现状出发，分别从城乡之间、区域之间和行业之间的居民收入差距这三个不同层面来探析我国居民收入分配的全貌，进而对相关税种的收入调控现状进行一般性考察。然后采用替代方法,选取2001-2012年《中国统计年鉴》中的七等份城镇居民收入数据对税收的收入调控效应进行定量研究与评价；论文是从理论分析与实证研究两个维度来探析税收调控居民收入差距的效应问题。继而在借鉴国内外相关研究与实践经验的基础上，从税制模式、流转税税制、个人所得税制、税收调控体系建设等方面对优化我国居民收入分配格局提出了相关财税政策建议。
[Abstract]:In the transitional period, under the guidance of the principle of "efficiency first, taking equity into account", the overall income level of residents has been substantially improved, but the income distribution pattern among residents has also changed. At present, the problem of excessive income distribution gap has attracted close attention from all walks of life and deviated from the idea of building a harmonious society in our country. If the market mechanism alone adjusts spontaneously and the government does not regulate it, it will inevitably affect economic development and social stability, resulting in an unfair starting point for competition among members of society, and may lead to the "Matthew effect" of the income gap. Wealth concentration will increase, income inequality will widen and lead to polarization between the rich and the poor. Therefore, in the current situation of income distribution pattern of residents is not optimistic, narrowing the income gap and promoting fair distribution of income has been put on the agenda as a very complicated system project. It is necessary for the government to adopt various policy tools for effective regulation, among which the tax policy is one of the important policy tools for the government to adjust the income gap, and it plays a full role in the formation of residents' income. There are irreplaceable characteristics and advantages in promoting income distribution fairness. It is the rational choice of government regulation and control policy to use tax means to promote income fair distribution. On the basis of combing the related concepts and the basic theories of tax burden transfer and end-result theory, this paper constructs a theoretical model of tax regulation and control based on the principle of fairness. First of all, from the current situation that the gap of income distribution of our country residents is too large, from the three different levels of income gap between urban and rural areas, between regions and industries, to analyze the overall picture of the income distribution of residents in our country. Then the related tax income regulation and control status of the general investigation. Then, by using the alternative method, we choose the seven equal urban residents' income data from 2001-2012 to carry on the quantitative research and the appraisal to the tax revenue regulation effect; This paper explores the effects of taxation on the income gap between residents in terms of theoretical analysis and empirical research. Then, on the basis of the relevant research and practical experience at home and abroad, this paper puts forward some suggestions on optimizing the pattern of income distribution in China from the aspects of tax system model, turnover tax system, individual income tax system, tax regulation system construction and so on.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.42

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