我国居民收入分配差距的税收调节研究

发布时间：2018-06-07 15:13

本文选题：居民收入分配 + 税收调控　；参考：《江西财经大学》2013年硕士论文

【摘要】：不患寡而患不均，长期以来，收入分配一直是老百姓最关心的问题之一。本文立足居民收入差距逐年扩大的现实和党中央高度重视居民收入分配的背景，详细研究我国税收调控居民收入分配的问题，为优化税收对居民收入分配调控出谋划策。笔者从税收调控居民收入分配的理论背景入手。一方面介绍了居民收入分配差距的内涵和包括洛伦茨曲线、基尼系数、收入不良指数、收入均等指数、库兹涅茨比率等在内的中外居民收入差距测量指标；另一方面围绕收入的初次分配、再分配和第三次分配分别阐述税收调节居民收入分配的作用机理和调节机制。首先分析我国居民收入分配差距的情况，即居民收入在国民收入中的比重逐年减少和居民收入差距持续全方位扩大，从城镇内部收入差距、农村内部收入差距、城乡收入差距、行业收入差距、地区收入差距等多方面分别介绍目前我国居民收入分配差距的现状。通过采用历史与现实相结合，将我国市场经济改革阶段性特征及对收入分配的影响娓娓道来。其次结合现状分析我国居民收入扩大的一般成因，包括经济政策的倾斜、城乡二元结构的影响、收入分配体系的不健全、管理体制的不规范、市场机制的不健全、区域资源禀赋差异、个人资源禀赋差异等。同时也思考居民收入差距扩大的税收政策因素如税制结构缺陷、税收调控体系不健全、具体税收制度不完善、税收征管能力与水平落后等。通过理论与实践相结合，既尊重理论规律，又着眼于我国国情；既认同我国市场经济发展中收入分配差距产生和存在的客观必然性，又分析税收政策调节居民收入分配不利的制度缺陷。再次从累进性视角对税收调节收入分配效果进行实证分析，重点以个人所得税为例，用古典累进性测算方法测量我国城镇居民各阶层应纳税额累进性。测量结果表明中低收入居民的应纳税额具有一定的累进性，，但是较高收入居民的应纳税额出现了明显的累退的倾向。最后根据前文分析的居民收入差距扩大的税收政策因素和个人所得税对收入再分配的实证研究结论，提出了税收调节收入差距的几点建议。一是通过完善增值税和企业所得税制度，创造初始分配收入公平的税收环境；二是通过建立税收交叉调控体系从完善个人所得税制度、健全财产税体系、完善消费税制度、开征社会保障税、调整税收优惠等方面逐步完善税收制度再分配功能；三是从加强税源控制建设、实行信息精细化管理、加大稽查处罚力度、完善纳税体系等角度提高税收征管水平。
[Abstract]:Income distribution has long been one of the people's biggest concerns. Based on the reality that the income gap is widening year by year and the background that the CPC Central Committee attaches great importance to the income distribution of the residents, this paper makes a detailed study on the issue of regulating and controlling the income distribution of residents by tax in China, and gives some suggestions for optimizing the regulation of the income distribution of the residents by tax. The author starts with the theoretical background of tax regulation and control of residents' income distribution. On the one hand, it introduces the connotation of income distribution gap and the measurement index of income gap between Chinese and foreign residents, including Lorenz curve, Gini coefficient, bad income index, income equality index, Kuznets ratio and so on. On the other hand, around the initial distribution of income, redistribution and the third distribution, respectively, the mechanism and mechanism of tax regulation of income distribution of residents are expounded. First of all, it analyzes the situation of the income distribution gap in our country, that is, the proportion of the resident income in the national income decreases year by year and the income gap of the residents continues to expand in all directions, from the income gap within the town, the income gap in the countryside, the income gap between the urban and the rural areas. Industry income gap, regional income gap and other aspects respectively introduce the current situation of income distribution gap. By combining history with reality, the stage characteristics of market economy reform in China and its influence on income distribution are described. Secondly, it analyzes the general causes of income expansion in China, including the inclination of economic policy, the influence of urban-rural dual structure, the unsound income distribution system, the non-standard management system, the imperfect market mechanism. Regional resource endowment difference, individual resource endowment difference and so on. At the same time, we also consider the factors of the widening income gap of residents, such as the defects of the tax system structure, the imperfect tax regulation system, the imperfect specific tax system, the backward ability and level of tax collection and management, and so on. Through the combination of theory and practice, we can not only respect the law of theory, but also focus on the situation of our country, and recognize the objective inevitability of the income distribution gap in the development of market economy in our country. Also analyzes the tax policy adjustment resident income distribution unfavorable system flaw. Thirdly, from the perspective of progressiveness, this paper makes an empirical analysis of the effect of tax regulation on income distribution, and takes individual income tax as an example to measure the progressive tax liability of urban residents in China by classical progressive measurement method. The results show that the amount of tax payable by middle and low income residents is progressive to some extent, but the amount of tax payable of higher income residents is obviously regressive. Finally, based on the analysis of the tax policy factors of the widening income gap and the empirical research conclusions of income redistribution by individual income tax, some suggestions on adjusting the income gap by tax are put forward. First, by perfecting the VAT and the enterprise income tax system, to create a tax environment where the initial distribution of income is fair; second, by establishing a tax cross-regulation system, from perfecting the personal income tax system, perfecting the property tax system, and perfecting the consumption tax system, We should gradually improve the redistribution function of the tax system in the aspects of levying social security taxes, adjusting tax preferences, and so on. Third, we should strengthen the construction of tax source control, implement detailed information management, and increase the intensity of inspection and punishment. Improve tax collection and management from the perspective of tax system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.42

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