我国政府再分配效应和再分配制度的改进研究
发布时间：2019-01-18 10:41
【摘要】：过去十年间,我国的基尼系数始终保持在0.46以上的高位,严重超出国际警戒线,对经济和社会稳定发展的消极作用日益凸显。政府以社会保障制度和个人所得税制度为主要手段,对市场收入初次分配的结果进行矫正。文章在探究再分配制度调节效果的基础上,探讨我国再分配制度存在的不足之处并尝试提出改进的政策建议。以天津市2002年-2014年城镇居民收入调查为基础,使用UL模型,对我国居民收入再分配效果进行测算的结果显示,我国整体再分配效应为25%-35%,效应损失较严重。2013年之前的效应损失徘徊在20%左右,主要来自再排序效应;后两年效应损失明显增加,水平效应损失增大。以2014年为例,若不存在水平效应和再排序效应损失,再分配效应可以达到实际效应的178%。居民社会保障收入的再分配效应保持在25%以上,是总体调节作用的主要来源;水平效应在损失中占比较小,但有所增强;再排序效应是损失的主要方面,但逐渐降低。社会保障支出的再排序效应较明显,但由于支出规模小,起到微弱的扩大收入差距的作用。使用住户填报的个人所得税得到的再分配调节作用不到0.4%,主要效应损失来自再排序效应。使用模拟测算的所得税额得到的再分配效应平均增加0.51个百分点,考虑税收流失的影响,增加0.3个百分点较为实际。将个人所得税按照税制要素进行再分配效应分解,税率结构和免征额起到正向的再分配效应,且后者起主导作用,占个税再分配效应的266.35%。税前扣除、税收流失都造成了再分配效应损失,且税收流失的效应损失情况严重,达到123.90%。我国再分配制度还有许多需要改进的地方。社会保障制度方面,社会救济、社会福利等具有明显的累进性,适当加大财政投入;改革养老金或离退休金制度,降低水平效应和再排序效应损失。个人所得税方面,费用扣除标准合理化;完善税收征管,减小税收流失。当然,最根本的是要加快经济发展,提高人民生活水平,扩大税收规模,增强再分配效应。
[Abstract]:In the past ten years, the Gini coefficient of our country has always been kept above 0.46, which seriously exceeded the international warning line, and the negative effect on the stable development of economy and society has become increasingly prominent. The government takes the social security system and the individual income tax system as the main means, carries on the correction to the market income initial distribution result. On the basis of probing into the adjustment effect of the redistribution system, this paper probes into the shortcomings of the redistribution system in our country and tries to put forward some policy suggestions for improvement. Based on the income survey of urban residents in Tianjin from 2002 to 2014, this paper uses UL model to measure the effect of income redistribution in China. The results show that the overall redistribution effect of our country is 25-35g. The effect loss was serious. The effect loss hovered around 20% before 2013, mainly from the reordering effect. In the last two years, the loss of effect increased obviously, and the loss of horizontal effect increased. Taking 2014 as an example, if there is no loss of horizontal effect and reordering effect, the redistribution effect can reach 178% of the actual effect. The redistribution effect of the residents' social security income is above 25%, which is the main source of the overall adjustment effect. The horizontal effect accounts for a small part of the loss, but it is enhanced; the reordering effect is the main aspect of the loss, but gradually decreases. The reordering effect of social security expenditure is obvious, but because of the small scale of expenditure, it plays a weak role in widening the income gap. The redistribution adjustment effect obtained by using household income tax is less than 0.4, and the main effect loss comes from reordering effect. The redistribution effect of the income tax calculated by simulation increases an average of 0.51 percentage points, considering the effect of tax loss, the increase of 0.3 percentage points is more practical. The redistribution effect of individual income tax is decomposed according to the factors of tax system, and the structure of tax rate and the amount of exemption play a positive redistribution effect, and the latter plays a leading role, accounting for 266.3535% of the redistribution effect of individual income tax. Before tax deduction, tax loss caused the loss of redistribution effect, and the effect loss of tax loss was serious, reaching 123.90. China's redistribution system still needs to be improved. In the aspect of social security system, social relief and social welfare have obvious progressiveness, so we should increase financial input appropriately, reform the pension system or retreat and rest fund system, reduce the loss of horizontal effect and reorder effect. In the area of personal income tax, the standard of expense deduction should be rationalized, and tax collection and administration should be improved to reduce the loss of tax revenue. Of course, the most fundamental is to speed up economic development, improve people's living standards, expand the scale of taxation, and enhance the redistribution effect.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42
本文编号：2410627
[Abstract]:In the past ten years, the Gini coefficient of our country has always been kept above 0.46, which seriously exceeded the international warning line, and the negative effect on the stable development of economy and society has become increasingly prominent. The government takes the social security system and the individual income tax system as the main means, carries on the correction to the market income initial distribution result. On the basis of probing into the adjustment effect of the redistribution system, this paper probes into the shortcomings of the redistribution system in our country and tries to put forward some policy suggestions for improvement. Based on the income survey of urban residents in Tianjin from 2002 to 2014, this paper uses UL model to measure the effect of income redistribution in China. The results show that the overall redistribution effect of our country is 25-35g. The effect loss was serious. The effect loss hovered around 20% before 2013, mainly from the reordering effect. In the last two years, the loss of effect increased obviously, and the loss of horizontal effect increased. Taking 2014 as an example, if there is no loss of horizontal effect and reordering effect, the redistribution effect can reach 178% of the actual effect. The redistribution effect of the residents' social security income is above 25%, which is the main source of the overall adjustment effect. The horizontal effect accounts for a small part of the loss, but it is enhanced; the reordering effect is the main aspect of the loss, but gradually decreases. The reordering effect of social security expenditure is obvious, but because of the small scale of expenditure, it plays a weak role in widening the income gap. The redistribution adjustment effect obtained by using household income tax is less than 0.4, and the main effect loss comes from reordering effect. The redistribution effect of the income tax calculated by simulation increases an average of 0.51 percentage points, considering the effect of tax loss, the increase of 0.3 percentage points is more practical. The redistribution effect of individual income tax is decomposed according to the factors of tax system, and the structure of tax rate and the amount of exemption play a positive redistribution effect, and the latter plays a leading role, accounting for 266.3535% of the redistribution effect of individual income tax. Before tax deduction, tax loss caused the loss of redistribution effect, and the effect loss of tax loss was serious, reaching 123.90. China's redistribution system still needs to be improved. In the aspect of social security system, social relief and social welfare have obvious progressiveness, so we should increase financial input appropriately, reform the pension system or retreat and rest fund system, reduce the loss of horizontal effect and reorder effect. In the area of personal income tax, the standard of expense deduction should be rationalized, and tax collection and administration should be improved to reduce the loss of tax revenue. Of course, the most fundamental is to speed up economic development, improve people's living standards, expand the scale of taxation, and enhance the redistribution effect.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42
【相似文献】
相关期刊论文 前10条
1 梁东黎;过渡经济的分配效应[J];江苏社会科学;2002年03期
2 林睿;;布局与再分配效应:西部资金瓶颈的新视角[J];西南金融;2006年04期
3 孙传平;单车承包分配效应的辨认[J];交通财会;1990年04期
4 李实,J.奈特;中国财政承包体制的激励和再分配效应[J];经济研究;1996年05期
5 李柄英,于茂军;试论企业家价值与分配效应[J];中国劳动;2000年02期
6 张勇;;中国养老保险制度的再分配效应研究[J];财经论丛;2010年04期
7 刘福成;谢忠秋;;储蓄与投资在机构部门之间分配效应的实证分析[J];经济管理;2005年14期
8 陆磊;;项目投资的再分配效应及其改革[J];南方金融;2010年03期
9 任雅姗;戴绍文;;我国新型农村社会养老保险制度再分配效应研究[J];海南金融;2013年07期
10 邓;张茉楠;;房地产的第三次财富分配效应[J];当代社科视野;2011年01期
相关会议论文 前2条
1 白重恩;董丽霞;赵文哲;;“新农合”的再分配效应:基于中国农村微观调查数据的分析[A];21世纪数量经济学（第13卷）[C];2012年
2 刘蕾;;新型农村社会养老保险制度再分配效应研究——以山东省烟台市为例[A];2010年“海右”全国博士生论坛（公共经济学）“经济社会发展转型的公共政策”学术研讨会论文集[C];2010年
相关硕士学位论文 前6条
1 李如兰;我国城镇职工养老保险再分配效应研究[D];湖南大学;2016年
2 杨承宜;企业创新产出质量与再分配效应风险分析[D];西南财经大学;2016年
3 仇晓凤;我国政府再分配效应和再分配制度的改进研究[D];天津大学;2016年
4 李乐;我国利率动员效应与分配效应的区域差异研究[D];暨南大学;2007年
5 蒋银鸽;李约瑟之谜新探：基于货币——价格分配效应角度的分析[D];暨南大学;2010年
6 韩晓毓;个人所得税制度改革的分配效应和财政效应[D];吉林大学;2007年
，本文编号：2410627
本文链接：https://www.wllwen.com/shekelunwen/shehuibaozhanglunwen/2410627.html
