本文選題：個(gè)人所得稅　切入點(diǎn)：收入分配　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)體制改革的深入，，我國(guó)居民的收入水平和生活質(zhì)量有了大幅提高，可隨之而來(lái)的貧富差距持續(xù)擴(kuò)大已成為威脅我國(guó)社會(huì)和諧穩(wěn)定的重大隱患。同時(shí)，消費(fèi)作為促進(jìn)經(jīng)濟(jì)增長(zhǎng)的三駕馬車之一，也是保證經(jīng)濟(jì)平穩(wěn)運(yùn)行的重要環(huán)節(jié)，而近年來(lái)消費(fèi)率的持續(xù)偏低，不利于健全經(jīng)濟(jì)增長(zhǎng)機(jī)制、實(shí)現(xiàn)經(jīng)濟(jì)可持續(xù)發(fā)展。如何有效地運(yùn)用政策合理分配收入、有效刺激消費(fèi)也一直是大眾關(guān)注的熱點(diǎn)。近年來(lái)我國(guó)進(jìn)行了一系列以調(diào)節(jié)收入、擴(kuò)大消費(fèi)為目標(biāo)的個(gè)人所得稅稅制改革，由于這些改革的內(nèi)容不盡相同，同時(shí)考慮到征管水平有限，改革是否收到成效受到了社會(huì)各界的質(zhì)疑。本文就2008和2011年個(gè)人所得稅改革的分配效應(yīng)與消費(fèi)效應(yīng)進(jìn)行了實(shí)證研究，檢驗(yàn)了2008-2012年間個(gè)稅改革政策的有效性。 在收入分配效應(yīng)方面，本文結(jié)合我國(guó)當(dāng)前收入差距擴(kuò)大的事實(shí)，構(gòu)建累進(jìn)性分解模型，發(fā)現(xiàn)個(gè)人所得稅大體發(fā)揮了調(diào)節(jié)收入分配的正向作用，但實(shí)際效果十分微弱。同時(shí)引入收入分布函數(shù)，將逃稅因素納入了實(shí)證研究中，分析了稅制要素調(diào)整對(duì)收入再分配效應(yīng)的影響方向與程度。得出的結(jié)論包括在2008年免征額的上調(diào)降低了稅制的累進(jìn)性和平均稅率，因此嚴(yán)重抑制了個(gè)人所得稅的再分配功能的發(fā)揮；而2011年的整體改革雖然有利于增進(jìn)稅制的累進(jìn)性，但由于大大降低了平均稅率，因此削弱了個(gè)人所得稅的再分配效應(yīng)。同時(shí)，逃稅使得稅制累進(jìn)性變動(dòng)存在則較大的不確定性。 在消費(fèi)效應(yīng)方面，本文回顧了稅收政策與消費(fèi)需求的理論，在闡述了個(gè)稅影響居民消費(fèi)機(jī)制的基礎(chǔ)上，建立消費(fèi)需求與各影響因素的短期波動(dòng)方程，以定量分析改革對(duì)消費(fèi)需求的實(shí)際作用。本文認(rèn)為由于這兩次減稅增加的可支配收入的絕對(duì)額較小，且因稅改導(dǎo)致收入分配格局的惡化在一定程度上抑制了居民的消費(fèi)需求，最終產(chǎn)生的消費(fèi)額增量?jī)H為0.15%和0.57%，因此個(gè)稅改革對(duì)消費(fèi)的刺激作用并不顯著。 最后，依據(jù)分配效應(yīng)與消費(fèi)效應(yīng)的實(shí)證分析，本文還提出了加快轉(zhuǎn)變征收制度、完善稅制設(shè)計(jì)、加強(qiáng)稅收征管、創(chuàng)新個(gè)稅制度與改革其他稅收制度的政策建議。
[Abstract]:With the deepening of economic reform, the income and living quality of the residents in our country has been greatly improved, but it continued to widen the gap between rich and poor has become a threat to social harmony and stability in China. At the same time, as the consumption to promote economic growth in the three carriages, is also an important link to ensure the smooth running of the economy, and in recent years, the consumption rate remained low, is not conducive to healthy economic growth mechanism, realize the sustainable development of economy. How to effectively use the policy of income distribution, effectively stimulating consumption has been the hot point of public concern. In recent years, China has carried out a series of adjustment to income, expanding consumption as the goal of the personal income tax reform. Because the content of the reform is not the same, taking into account the level of management is limited, whether the reform received results has been questioned from all walks of life. In 2008 and 2011 The distribution and consumption effects of the individual income tax reform are empirically studied, and the effectiveness of the 2008-2012 years' individual tax reform policy is tested.
In terms of income distribution effects, combined with the expansion of the current income gap of our country in constructing progressive decomposition model, found that the personal income tax has played a positive role in regulating the distribution of income, but the actual effect is very weak. At the same time, the introduction of income distribution function, the tax evasion factors into empirical research, analyzes the direction and extent of the tax factor adjustment on income redistribution effect. The conclusion included in the 2008 tax exemption increases reduces progressivity and average tax rate tax, thus seriously inhibit the redistribution function of the individual income tax of the play; and although the overall reform of 2011 is conducive to the promotion of the progressive tax system, but because of greatly reduced the average tax rate therefore, weakened the redistribution effect of personal income tax. At the same time, making the tax evasion progressive change there is great uncertainty.
On the consumption side, this paper reviews the tax policy and consumer demand theory, based on the mechanism of the effect of tax on the consumption of residents, the establishment of short-term fluctuations in consumer demand equation and the influencing factors, to quantitatively analyze the actual reform effect on consumer demand. The paper believes that the absolute amount of the two tax increase in disposable the income tax for small, and leads to the deterioration of income distribution pattern in a certain extent inhibited the consumption demand and consumption increment eventually produced only 0.15% and 0.57%, thus stimulating effect of tax reform on consumption is not significant.
Finally, based on the empirical analysis of the distribution effect and the consumption effect, this paper also puts forward some policy suggestions to speed up the transformation of the levy system, improve the tax system design, strengthen tax collection and management, innovate the individual tax system and reform other tax systems.

【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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