营改增如何影响居民间接税负担和收入再分配

发布时间：2018-04-29 18:49

本文选题：营改增 + 间接税　；参考：《财贸经济》2017年08期

【摘要】：本文构建考虑实际征收因素的增值税抵扣模型,利用城镇住户调查的分组数据,探讨全面推开营改增试点对居民间接税负担和收入再分配的影响和作用机制,并考虑了营改增改变消费产生的间接影响。研究表明,营改增后城镇各收入组的间接税平均税负都降低了,虽然间接税仍然是累退的,但低收入家庭的税负下降幅度大于高收入家庭,收入再分配得到改善。这表明营改增不仅降低了企业税负、提高了效率,还兼顾了公平。从再分配指标的分解来看,平均税率的下降是间接税再分配改善的主要原因。从消费构成来看,食品、衣着、居住、医疗保健的税收是间接税累退性的来源,但平均税率下降使它们的纵向公平效应提高,降低了低收入家庭的税负,是营改增后再分配改善的主要方面。本文建议适当降低食品、衣着、生活用品等必需品的增值税税率,提高征管效率的税负,并配合完善个税和财产税、加强公共转移支付等措施,改善收入再分配。
[Abstract]:In this paper, a VAT credit model considering the actual levy factors is constructed, and by using the grouped data of urban household survey, this paper discusses the effect and mechanism of pushing back the pilot project of camp reform on the indirect tax burden and income redistribution of residents. The indirect effect of changing consumption is considered. The study shows that the average indirect tax burden of urban income groups has been reduced after the increase of camp reform. Although indirect tax is still regressive, the tax burden of low-income families is decreased more than that of high-income families, and income redistribution is improved. This indicates that the increase not only reduces the tax burden, improves efficiency, but also gives consideration to fairness. From the decomposition of redistribution index, the decrease of average tax rate is the main reason for the improvement of indirect tax redistribution. In terms of the composition of consumption, taxes on food, clothing, housing and health care are the source of indirect tax regressions, but the decline in the average tax rate increases their vertical equity effect and reduces the tax burden on low-income households. It is the main aspect of redistribution and improvement after the increase of camp. This paper suggests to reduce the VAT tax rate of necessities such as food, clothing and daily necessities, to improve the tax burden on the efficiency of collection and management, and to improve income redistribution by improving personal tax and property tax, strengthening public transfer payment and so on.
【作者单位】：中山大学岭南学院;
【分类号】：F126.2;F812.42

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