本文選題：個人所得稅　切入點：收入分配　出處：《華南理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著經(jīng)濟體制改革的深入，，我國居民的收入水平和生活質(zhì)量有了大幅提高，可隨之而來的貧富差距持續(xù)擴大已成為威脅我國社會和諧穩(wěn)定的重大隱患。同時，消費作為促進經(jīng)濟增長的三駕馬車之一，也是保證經(jīng)濟平穩(wěn)運行的重要環(huán)節(jié)，而近年來消費率的持續(xù)偏低，不利于健全經(jīng)濟增長機制、實現(xiàn)經(jīng)濟可持續(xù)發(fā)展。如何有效地運用政策合理分配收入、有效刺激消費也一直是大眾關(guān)注的熱點。近年來我國進行了一系列以調(diào)節(jié)收入、擴大消費為目標的個人所得稅稅制改革，由于這些改革的內(nèi)容不盡相同，同時考慮到征管水平有限，改革是否收到成效受到了社會各界的質(zhì)疑。本文就2008和2011年個人所得稅改革的分配效應與消費效應進行了實證研究，檢驗了2008-2012年間個稅改革政策的有效性。 在收入分配效應方面，本文結(jié)合我國當前收入差距擴大的事實，構(gòu)建累進性分解模型，發(fā)現(xiàn)個人所得稅大體發(fā)揮了調(diào)節(jié)收入分配的正向作用，但實際效果十分微弱。同時引入收入分布函數(shù)，將逃稅因素納入了實證研究中，分析了稅制要素調(diào)整對收入再分配效應的影響方向與程度。得出的結(jié)論包括在2008年免征額的上調(diào)降低了稅制的累進性和平均稅率，因此嚴重抑制了個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稅制的累進性，但由于大大降低了平均稅率，因此削弱了個人所得稅的再分配效應。同時，逃稅使得稅制累進性變動存在則較大的不確定性。 在消費效應方面，本文回顧了稅收政策與消費需求的理論，在闡述了個稅影響居民消費機制的基礎上，建立消費需求與各影響因素的短期波動方程，以定量分析改革對消費需求的實際作用。本文認為由于這兩次減稅增加的可支配收入的絕對額較小，且因稅改導致收入分配格局的惡化在一定程度上抑制了居民的消費需求，最終產(chǎn)生的消費額增量僅為0.15%和0.57%，因此個稅改革對消費的刺激作用并不顯著。 最后，依據(jù)分配效應與消費效應的實證分析，本文還提出了加快轉(zhuǎn)變征收制度、完善稅制設計、加強稅收征管、創(chuàng)新個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.

【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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