个税与低保对居民收入分配的综合调节分析

发布时间：2018-09-19 10:34

【摘要】：近年来,我国居民贫富差距越来越明显,缓解收入不平等一直受到关注,作为调节收入差距重要手段的个人所得税和最低生活保障,自2008年以来不断地进行改革,效果如何?根据相关的数据分析个人所得税和最低生活保障支出对收入分配的综合调节效应,结果表明,2008年以来,虽然最低生活保障支出对居民收入差距的调节作用不断增强,但个人所得税和最低生活保障支出对居民收入差距的综合调节作用并没有明显增强,主要是2008年以来个税对居民收入差距的调节作用没有增强,同时最低生活保障支出对居民收入差距的调节效应比个税对居民收入差距的调节效应要小。因此,必须从加强个人所得税和最低生活保障支出的调节力度两方面来改善居民收入差距的状况。
[Abstract]:In recent years, the gap between the rich and the poor has become more and more obvious in China, and the alleviation of income inequality has been paid close attention to. What is the effect of the reform of personal income tax and minimum living security, which is an important means to adjust the income gap since 2008? According to the relevant data, the comprehensive adjustment effect of personal income tax and minimum living security expenditure on income distribution is analyzed. The results show that, although the adjustment effect of minimum living security expenditure on the income gap of residents has been increasing since 2008, However, personal income tax and minimum living security expenditure have not significantly enhanced the comprehensive adjustment of the income gap, mainly because the personal income tax has not enhanced the adjustment of the income gap since 2008. At the same time, the adjustment effect of minimum living security expenditure on income gap is smaller than that of individual tax. Therefore, it is necessary to improve the income gap of residents from two aspects: strengthening the adjustment of personal income tax and minimum living security expenditure.
【作者单位】：海南大学经济与管理学院;广西大学商学院;
【基金】：2016年海南省自然科学基金项目“海南省灵活就业人员参加养老保险的困境研究——基于人员异质性视角”(20167249) 2016年海南省哲学社会科学规划课题“促进海南省产业结构优化的税收政策研究”(HNSK(YB)16-43)
【分类号】：D632.1;F124.7;F812.42

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