间接税对城镇居民收入分配的影响研究

发布时间：2019-07-06 05:57

【摘要】：改革开放30多年以来，我国经济高速增长，人们生活水平大幅度提高，但与此同时，居民之间的贫富差距也越来越大，收入分配不公是造成贫富差距不断拉大的重要原因。我国的收入分配问题非常复杂，这是因为在我国当前的二元经济结构下，城乡之间、城镇居民内部以及农村居民内部收入均存在较大的差距。有研究表明，城镇居民内部收入差距对全国居民收入分配差距贡献率不断增加，表现为，，随着城镇化进程的推进，城镇居民内部基尼系数对全国基尼系数的贡献率不断提高。西方经济理论认为，收入分配的不公平是市场失灵的表现，仅仅依靠市场机制本身是无法解决的，因此要实现收入分配的公平，需要充分发挥政府在调节收入分配方面的作用。政府有多种收入分配工具，税收是其中非常重要的一种，政府可以通过设定不同的税种、选择不同的税基和税率来实现公平分配的目的。自1994年税制改革以来，以增值税为代表的间接税就一直在我国的税制结构中处于主体地位，间接税占税收总收入的比重超过60%，间接税的累退性特点使得其对城镇居民收入分配影响重大。因此，为优化我国税制结构以利于充分发挥税收的收入分配功能，有必要对我国间接税的城镇居民收入分配影响及其原因进行研究。要完善我国间接税的调节城镇居民收入职能，首先要了解目前我国间接税在调节城镇居民收入分配方面起到的实际效果及其原因，据此提出我国税制改革的建议，为此本文做如下结构安排。第一章：绪论。阐述现阶段进行间接税对城镇居民收入分配影响情况研究的必要性，以及对已有的有关间接税对居民收入分配影响的文献做综述总结，然后介绍一下本文所用的研究方法和文章结构。第二章：间接税对城镇居民收入分配影响的理论分析。首先，简要介绍以增值税、消费税和营业税为代表的间接税调节收入分配的一般机理。然后介绍了间接税调节居民收入分配的理论模型，为后文的分析奠定可靠的理论基础。第三章：间接税税对城镇居民收入分配影响的实证分析。该部分将分两个步骤对间接税的收入分配效应进行分析，首先通过计算不同收入阶层消费支出中的增值税、消费税和营业税税额来对间接税的累进性进行分析，然后对征收以增值税、消费税和营业税为代表的间接税前后不同收入阶层消费者福利和城镇居民基尼系数的变化进行比较，来分析间接税对城镇居民收入分配的影响程度。第四章：影响间接税调节城镇居民收入分配的原因。根据前文对间接税的收入分配效应的实证研究，结合我国税收制度的特点，本文第四章对间接税在收入分配中起到的作用的原因进行分析。第五章：结论及政策建议。从对间接税的收入分配效果的实证分析的结果以及对其原因的分析出发，从短期和长期两不同的角度，提出有利于改善我国税制的收入分配调节效果的政策建议。通过研究，本文得出的结论是：（1）增值税对城镇居民的收入分配起着逆向调节的作用，并且这种逆向调节作用主要是由增值税低税率引起的，而消费税和营业税对城镇居民收入分配起着正向调节的作用。但是由于增值税在整个税收体系中的地位远超消费税和营业税，因此间接税整体上还是呈现出累退性，对城镇居民的收入分配起着逆向调节的作用，这种逆向调节的根源在于不同收入阶层说负担的低税率增值税税收负担的差距；（2）个人所得税对收入分配具有正向调节的作用，但是由于在税收体系中间接税的地位远超个人所得税，使得个人所得税的这种缩小收入差距的正向调节作用被间接税的逆向调节完全抵消；（3）同时征收增值税和营业税对消费者福利产生的影响大于单独征收这两种税对消费者福利产生的影响之和，这说明同时征收增值税和营业税对消费者福利的影响更大。本文结合我国的税收征管体系现状以及改革方向，从长期和短期两个角度对税制改革提出建议。本文提出以下改革总体设想：长期来看，应增加所得税在税收总收入的比重，建立直接税与间接税并重的“双主体”税制结构；短期来说，应从间接税内部改革入手，降低生活必需品的增值税税率，进一步扩大“营改增”改革范围，调整消费税征收范围以及消费税税率。
[Abstract]:Since the reform and opening up for more than 30 years, the economic growth of our country has increased, people's living standard is greatly improved, but at the same time, the gap between the residents is getting more and more, and the income distribution is not the important reason for widening the gap between the rich and the poor. The problem of income distribution in China is very complicated, because in the present dual-economic structure of our country, there is a large gap between urban and rural, urban and rural residents and the internal income of rural residents. The research shows that the contribution rate of the urban residents' internal income gap to the national income distribution gap is increasing, and the contribution rate of the Gini coefficient to the Nini coefficient is increasing with the progress of the urbanization process. The western economic theory holds that the unfairness of income distribution is the performance of market failure. It is not possible to rely on the market mechanism itself, so it is necessary to realize the equity of income distribution and to give full play to the role of the government in adjusting the income distribution. The government has a variety of income distribution tools, and the tax is one of the most important. The government can choose different tax base and tax rate to achieve the purpose of fair distribution by setting different taxes. Since the reform of the tax system in 1994, the indirect tax on the basis of the value-added tax has been in the main position in the tax system structure of our country, the indirect tax accounting for more than 60% of the total tax revenue, and the regressive characteristic of the indirect tax makes it significant to the income distribution of urban residents. Therefore, in order to optimize the tax structure of our country to make full use of the income distribution function of the tax, it is necessary to study the influence of the income distribution of the urban residents on the indirect tax in China and the reason. In order to improve the income function of China's indirect tax on the adjustment of the income of urban residents, we should first understand the actual effect and the reason of the current indirect tax in the adjustment of the income distribution of urban residents, and then put forward the suggestion of the reform of the tax system of our country. I. The first chapter : The introduction, the necessity of the study on the impact of indirect tax on the income distribution of urban residents and the literature on the effect of indirect tax on the distribution of resident income are summarized, and the research methods and text used in this paper are introduced. Chapter two: The effect of indirect tax on the income distribution of urban residents First of all, introduce the indirect tax adjustment income distribution represented by the value-added tax, the consumption tax and the business tax The general mechanism of the distribution of the resident's income by indirect tax is introduced, which lays a solid foundation for the following analysis. The third chapter: the indirect tax on the income distribution of urban residents In this part, the income distribution effect of the indirect tax is analyzed in two steps, and the progressive nature of the indirect tax is analyzed by calculating the value-added tax, the consumption tax and the business tax amount in the consumption expenditure of the different income classes, and then the analysis of the progressive nature of the indirect tax is carried out by calculating the value-added tax, the consumption tax and the tax amount in the consumption expenditure of the different income classes, The income tax, the consumption tax and the business tax are compared with the changes of the consumer welfare of the different income class and the base of the urban residents before and after the indirect tax on the basis of the value-added tax, the consumption tax and the business tax to analyze the income of the indirect tax on the urban residents The extent of the impact of the distribution. Chapter IV: Impact on the adjustment of the town of the indirect tax The reason of the distribution of the resident's income. Based on the empirical study of the income distribution effect of the indirect tax, in the light of the characteristics of the tax system of our country, the fourth chapter of this article has the function of the indirect tax in the income distribution. The cause of the action is analyzed. The fifth chapter: conclusion and policy advice. From the result of the positive analysis of the effect of the income distribution of indirect tax and the analysis of the reason, it is proposed that the income of the tax system of our country can be improved from the two different angles of the short and the long term. The conclusions of this paper are as follows: (1) The value-added tax plays a role in the reverse regulation of the income distribution of urban residents, and the reverse regulation effect It is mainly caused by the low tax rate of the value-added tax, while the consumption tax and the business tax are opposite to the urban residents Income distribution plays an important role in the positive regulation. However, since the status of the value-added tax in the whole tax system is far beyond the consumption tax and the business tax, the indirect tax on the whole presents a recalescence, which is for the urban residents. Income distribution plays a role of reverse regulation, and the root of such reverse regulation lies in the gap between the tax burden of the low tax rate of the burden of different income classes; (2) the effect of the individual income tax on the income distribution has a positive adjustment, but as a result of the tax system The status of indirect tax is far higher than that of individual income tax, so that the positive regulation of the narrow income gap of the individual income tax is completely offset by the reverse regulation of the indirect tax; (3) the effect of the value-added tax and the business tax on the welfare of the consumer is greater than that of the individual collection The sum of the impact on the welfare of the consumer, which means the simultaneous collection of the value-added tax and the battalion The effect of the industrial tax on the welfare of the consumers is greater. This paper, combined with the present situation and the reform direction of our country's tax collection and management system, is from the long-term and the In the short term, the author puts forward some suggestions on the reform of the tax system. In the long term, we should increase the specific gravity of the income tax in the total income of the tax, and establish the "double body" tax system structure of direct tax and indirect tax. In the short term, it should be reformed from the internal tax. The value-added tax rate of the necessities of life is reduced, and the scope and adjustment of the "change of the camp" 's reform are further expanded.
【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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