中国个人所得税收入之谜研究

发布时间：2018-01-07 03:04

  本文关键词：中国个人所得税收入之谜研究　出处：《对外经济贸易大学》2016年博士论文　论文类型：学位论文

  更多相关文章： 个人所得税 劳动收入占比 非正规经济 税收努力 征税激励

【摘要】：改革开放以来,中国经济创造了奇迹,GDP从1978年的3650.2亿元,增加至2014年的636462.7亿元,总量在世界排名第二。中国的税收结构一直在变化,所得税占比一直在增加。即便如此,流转税仍是我国的主体税种,所得税处于相对次要地位,我国个人所得税占税收收入比重一直在6%左右,比重远低于其他国家,我国的经济奇迹并未在个人所得税收入上得到充分体现。从某种意义上说,存在一个中国经济增长的“个税之谜”。本文以个人所得税为研究对象,致力于从理论和实证、经济和政治的角度对中国的“个税之谜”做出解释,具体内容和主要结论如下:第1章介绍本文的研究背景、研究意义,从五个不同的角度系统地梳理了目前国内外对个人所得税变化路径、税收潜力等方面的相关研究,并作出了述评。结合现有的研究,提出了本文的研究方法和研究思路,并对论文中涉及的数据进行了介绍。最后,介绍了本文研究的创新之处,并提出了之后进一步研究的方向。第2章对中国个人所得税的历史沿革进行了梳理,并总结出了中国税制结构的五个典型性特征:个税占税收收入的比重先上升后下降;个税占税收收入的比重低于其他国家,不仅低于经济总量与中国相当的大部分发达国家,也低于人均经济总量与中国相当的发展中国家;工薪所得税占税收收入的比重不断上升;中国总的税收收入更多的依赖流转税;中国个人所得税的法定税率并不低。明确了中国个人所得税变化的现实路径。第3章借鉴经典的最优所得税模型,首先对理论模型进行了简要介绍,并分析了理论模型的结果成立的前提。其次,分别从中国的税收决策过程、经济增长背后的收入分配、征税动力、个人所得税在中国公共服务融资中的地位,以及中国的逃避税问题五个角度,研究了中国的现实与基准理论模型的偏离。具体来说,虽然基准理论模型的结果表明,随着经济的增长,选民的扩张,政府规模也会随之扩大。但是,由于中国特殊的税收决策过程,再分配政策的“失灵”,优先发展工业的战略,对土地资源、债务、流转税等的依赖,以及大量的逃避税规模,导致中国的现实与基准理论模型之间存在较大偏离。决定税收规模的决定性因素是税基,接下来的两章,本文从窄税基“劳动收入”和宽税基“中国经济结构”的角度,对中国个人所得税的变化进行了实证检验;另外,对于一个国家而言,税基并不能自动转化为国家的税收收入,需要一定的制度投资和有效的政府效率,因此,从经济角度分析了中国个人所得税的变化路径之后,本文继续从政治制度的角度对中国的个人所得税变化路径作出了解释,这是第6章和第7章的内容。具体而言,本文主要得出如下结论:第4章的研究表明,劳动收入占国民收入比重下降,居民收入增长滞后于经济增长,是我国个税占比较低的重要原因。研究表明,中国的劳动收入占比与经济增长之间存在U型关系,个税占比与经济增长之间,亦存在U型关系。当人均GDP超过67161.02元时,经济增长对个税占比具有正向促进作用。若以中国人均GDP年均增长率为7%计算,从2020年开始,经济增长的成果会开始在个人所得税上得到体现。第5章的研究表明,中国经济增长中大量的非正规经济,是中国个税占比较低的又一重要原因。从非正规就业来看,中国的非正规就业人数,从1995年的39912万人,增加至2014年的59258万人。1995年,中国非正规经济规模为21344.94亿元,占当年GDP的比重为34.92%,到2014年,中国非正规经济规模为333853.65亿元,占当年GDP比重52.48%。1995~2014年,中国非正规经济规模年均增长率为15.88%。第6章的研究结论是:导致中国个税占比较低的又一原因是,中国税务部门的税收努力程度较低。国际比较表明,中国虽然财政能力投资较高,但是税收努力程度较低。值得注意的是,虽然税务部门努力程度较低,但是,增加税收努力程度,可能会存在一定的“副作用”,部分地区,尤其是西部地区,增加税收努力程度虽然会带来当年个税占比的增加,但有可能是“寅吃卯粮”的结果,并不能带来长期的税收结构的转变。第7章的研究结论是,中国对其他流转税和非税收入的依赖,并没有减少地方政府征收个人所得税的激励,这可能与地方政府财源不足有关。对企业所得税的征收则在一定程度上减少了征收个人所得税的激励。企业所得税占税收收入比重每增加1个百分点,个人所得税占税收收入比重会下降0.013个百分点。第8章总结全文,概括了本文的主要研究结论,并提出了对应的政策建议。
[Abstract]:Since the reform and opening up, China economic miracle, GDP from 365 billion 20 million yuan in 1978, increased to $63 trillion and 646 billion 270 million in 2014, the total ranked second in the world. The China tax structure has been changed, the income tax ratio has been increased. Even so, the turnover tax is still our main taxes, income tax in a relatively minor position, China's personal income tax accounted for the proportion of tax revenue has been around 6%, the proportion is far lower than that of other countries, China's economic miracle has not been fully reflected in the personal income tax revenue. In a sense, there is a country's economic growth in the "tax puzzle". Based on the personal income tax as the research object committed to, from the theoretical and empirical, economic and political perspectives on the China "tax puzzle" to explain the specific contents and main conclusions are as follows: the first chapter introduces the research background, research significance, from five A different point of view systematically at home and abroad on the personal income tax change path of tax potential, and made a review. Combining with the existing research, this paper puts forward the research methods and research ideas, and the related data in the paper are introduced. Finally, this paper presents a study on the after the innovation, and puts forward the direction of further research. The second chapter of history of Chinese personal income tax are summarized, and summarizes five typical characteristics of China tax structure: the proportion of tax revenue increased first and then decreased; the tax accounted for the proportion of tax revenue is lower than in other countries, not only lower than the economy the total and China in most developed countries, the developing countries is also lower than the per capita GDP and Chinese equivalent; wage income tax revenue accounted for the rising proportion of total tax in China; Rely more on tax revenue; China personal income tax statutory tax rate is not low. The real path clear Chinese personal income tax changes. The third chapter uses the optimal income tax model, firstly, the theoretical model was introduced, and the analysis of the results of the theoretical model of the premise of the establishment. Secondly, from the the decision making process Chinese tax, income distribution, economic growth behind the taxation power, the status of personal income tax in China public service financing in five aspects, and China tax evasion problem, study the deviation between real and theoretical model of the Chinese benchmark. Specifically, although the benchmark model results show that with the economy growth, the expansion of government scale voters, will also expand. However, due to Chinese special tax redistribution policy decision-making process, the "failure", giving priority to the development of industrial strategy on land Resources, debt, on turnover tax, and a large scale of tax avoidance and evasion, leading to the presence of a large deviation between the reality and the theoretical model. China benchmark is the decisive factor for the size of the tax base, the following two chapters, this article from the narrow tax base "labor income" and "wide tax base Chinese economic structure" point of view, change the China personal income tax for the empirical testing; in addition, for a country, the tax base does not automatically translate into the country's tax revenue system, need to invest a certain and effective government efficiency, therefore, after the analysis of the path of change from the economic point of Chinese personal income tax, this paper continues to China personal income tax change path from the political system explain, this is the sixth chapter and the seventh chapter. Specifically, the main conclusions are as follows: the fourth chapter study, labor income The decline in the proportion of total national income, income growth lags behind economic growth, is China's tax accounted for an important reason is low. The study shows that the Chinese the labor income share of U type relationship between ratio and economic growth, tax proportion with the economic growth, also has the U type relationship. When the per capita GDP of more than 67161.02 yuan on the economic growth, tax accounting has a positive role in China per capita GDP average annual growth rate of 7%, from the beginning of 2020, the results of economic growth will begin to be reflected in the personal income tax. The fifth chapter of the study showed that China economic growth in a large number of informal economy, accounting for a tax is Chinese an important reason is low. From the view of informal employment, informal employment Chinese, from 399 million 120 thousand in 1995, increased to 592 million 580 thousand in 2014.1995 years, China informal economy scale is 2 trillion and 134 billion 494 million yuan, accounting for the year The proportion of GDP was 34.92%, to 2014, Chinese informal economy scale is 33 trillion and 385 billion 365 million yuan, accounting for the proportion of GDP in 52.48%.1995~2014, the regular economic scale with an average annual growth rate of 15.88%. of the sixth chapter is the conclusion of China: lead China non tax accounting for another reason is relatively low, Chinese Tax Department tax effort is low. International comparison shows that, although the financial ability China high investment but low degree of tax effort. It is worth noting that, although the tax department to low level, but increase the tax effort, there may be a "side effect", in some areas, especially in the western region, increase the tax effort though will bring when the proportion of tax increases, but there may be a "deficit" results, and can not bring long-term tax structure change. The seventh chapter is the research conclusion is that in the country of other tax and On non tax revenue, did not reduce the local government to levy personal income tax incentives, which may be related to local government revenue. For the collection of enterprise income tax is reduced to a certain extent to levy personal income tax incentive. Every 1 percentage point increase in corporate income tax accounted for the proportion of income tax, personal income tax accounted for the proportion of tax revenue will decline by 0.013 percentage points. The eighth chapter summarizes the main conclusions of this paper, and put forward the corresponding policy proposal.

【学位授予单位】：对外经济贸易大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F812.42
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本文编号：1390691