个人所得税调节城镇居民收入分配效应问题研究

发布时间：2018-04-11 01:29

本文选题：个人所得税 + 基尼系数　；参考：《天津财经大学》2014年硕士论文

【摘要】：上世纪九十年代以来,我国的经济经历了飞速发展时期,社会整体水平包括各种公共医疗、义务教育、城市基本设施建设等各方面均实现了突破性的进展,随着而来的不仅仅是我国居民收入水平明显增加,附带的还有贫富差距悬殊、收入差距过大等问题,这些问题已经成为我国构建和谐社会进程中的阻碍,个人所得税作为我国调节居民收入差距、促进共同富裕的主要税种备受关注,之所以设立个人所得税,是用来对居民的可支配性收入进行调整的,但我国现行的个人所得税制度在发挥财政收入功能方面起到一定的作用,但是调节收入功能并没有得到有效发挥。其历经多次改革和修订,但调节效果依旧差强人意,如何进一步完善个人所得税并建立相关税种的配合体系以达到缩小居民收入差距的议题一直是学术界关注的重点。本文共计五个章节。第一部分介绍研究的背景与意义,并且在这一部分简单汇总了来自不同国家的学者的观点,在第一部分最后说明了在研究过程中所使用的方法；第二部分首先讲述了个人所得税的功能定位与作用机制,也就是个人所得税究竟怎样做到调节居民收入的,并且在这一部分分析了决定个人所得税能否发挥作用的要素,包括内部要素和外部要素；第三个部分首先从城镇居民整体、不同省份之间和不同地区之间三个角度研究了我国当前居民收入分配现状并运万分法计算我国近年的税前税后基尼系数与MT指数对个人所得税调节居民收入的效应进行了实证分析,在实证分析过程中发现我国个人所得税并没有有效发挥其应当发挥的作用,针对这一问题,文章进行了详细的原因分析。第四部分比较分析国外先进经验,重点从税制模式、税率设计以及费用扣除三当面进行了比较和分析,并且与我国的具体国情相结合,考虑了是否有我国可以借鉴的部分。第五个部分将重点放在我国的个人所得税制度如何取得进一步完善的问题上,认为可以从完善税制要素设计,实施分类和综合相结合的所得税制度,加强对高收入人群的征管力度等方面加强改革力度。
[Abstract]:Since the 1990s, China's economy has experienced a period of rapid development. The overall social level, including all kinds of public health care, compulsory education, urban infrastructure construction and other aspects, has achieved breakthrough progress.Along with the obvious increase in the income level of our country's residents, the gap between the rich and the poor and the income gap are too large. These problems have become an obstacle in the process of building a harmonious society in our country.Personal income tax, as the main tax category to regulate the income gap and promote common prosperity in our country, has attracted much attention. The reason for the establishment of personal income tax is to adjust the controllable income of the residents.However, the current personal income tax system plays a certain role in exerting the function of fiscal revenue, but the function of regulating income is not effectively brought into play.After many reforms and revisions, the adjustment effect is still unsatisfactory. How to further improve the personal income tax and establish a matching system of related taxes to narrow the income gap has been the focus of academic attention.There are five chapters in this paper.The first part introduces the background and significance of the study, and in this part simply summarizes the views of scholars from different countries, and at the end of the first part describes the methods used in the research process;The second part first describes the function and mechanism of personal income tax, that is, how to regulate the income of residents, and in this part, it analyzes the factors that determine whether personal income tax can play a role.Including internal and external elements; the third part first from the urban residents as a whole,This paper studies the current situation of income distribution of residents in China from three angles of different provinces and regions, and calculates the effect of Gini coefficient and MT index on the adjustment of residents' income by personal income tax in recent years.An empirical analysis should be carried out.In the process of empirical analysis, it is found that our personal income tax has not played the role it should play effectively. In view of this problem, this paper makes a detailed analysis of the reasons.The fourth part compares and analyzes the advanced experience of foreign countries, especially from the tax system mode, tax rate design and expense deduction, and combines with the specific situation of our country, considering whether there is any part that can be used for reference by our country.The fifth part focuses on how to improve the personal income tax system in our country, and thinks that we can improve the design of tax system elements and implement the income tax system which combines classification and integration.Strengthen the collection and management of high-income people and other aspects of strengthening reform.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.7

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