本文選題：個人所得稅　切入點(diǎn)：基尼系數(shù)　出處：《河南師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：本文旨在分析個人所得稅對我國收入分配差距調(diào)節(jié)作用的強(qiáng)弱以及改進(jìn)方法，并根據(jù)文章的分析結(jié)果提出改革我國個人所得稅政策的合理化建議。 首先，本文闡述個人所得稅調(diào)節(jié)收入分配差距的理論基礎(chǔ)，并在此基礎(chǔ)上，計(jì)算以及比較分析我國城鎮(zhèn)居民的總收入基尼系數(shù)、可支配收入基尼系數(shù)和稅收收入基尼系數(shù)這三種基尼系數(shù)以及最低收入戶、較低收入戶、中等偏下戶、中等收入戶、中等偏上戶、較高收入戶、最高收入戶這七個收入階層的平均稅率；分析個人所得稅對我國收入分配差距的調(diào)節(jié)效果。然后，建立計(jì)量分析模型，研究可支配收入基尼系數(shù)與七個收入階層的可支配收入、個人所得稅平均稅率之間的關(guān)系，并且運(yùn)用逐步回歸法優(yōu)化此模型。 最后得出結(jié)論： 第一，從1997年至2001年，個人所得稅逆向調(diào)節(jié)我國城鎮(zhèn)居民收入分配差距，但是逆向調(diào)節(jié)作用一直在不斷減弱；從2002年至2008年，個人所得稅起到了縮小我國城鎮(zhèn)居民收入分配差距的正向調(diào)節(jié)作用，但是正向調(diào)節(jié)作用不太明顯；從2009年到2012年，個人所得稅逆向調(diào)節(jié)我國城鎮(zhèn)居民收入分配差距。 第二，較低收入戶、最高收入戶這兩個收入階層對可支配收入基尼系數(shù)的影響比其他收入階層的影響大。個人所得稅進(jìn)行改革時，應(yīng)該更多注重與較低收入戶和最高收入戶有關(guān)的改革。 第三，我國的個人所得稅稅率設(shè)計(jì)的有些不合理，在一定程度上，非但沒有縮小收入分配差距，反而逆向調(diào)節(jié)擴(kuò)大了收入分配差距。 由此表明，在我國個人所得稅還沒有成為調(diào)節(jié)收入分配差距的重要工具，遠(yuǎn)遠(yuǎn)沒有沒有其理論上調(diào)節(jié)收入分配差距的作用那么大。我國應(yīng)該加快個人所得稅的改革，提高較低收入戶的可支配收入，降低最高收入戶的可支配收入，減少最高、較低收入戶的收入之比，降低較低收入戶的平均稅率均有利于降低基尼系數(shù)，縮小收入分配差距。同時提出，個人所得稅的稅收政策應(yīng)該與其他的收入分配政策相結(jié)合，這樣可以對縮小我國收入分配差距，建立和諧、穩(wěn)定的社會主義社會，實(shí)現(xiàn)“中國夢”起到更大的作用。
[Abstract]:The purpose of this paper is to analyze the effect of personal income tax on the adjustment of income distribution gap in China and to improve the method, and based on the results of the analysis, the author puts forward some reasonable suggestions for reforming the policy of personal income tax in China. First of all, this paper expounds the theoretical basis of adjusting income distribution gap by personal income tax, and on this basis, calculates and compares the Gini coefficient of total income of urban residents in China. The Gini coefficient of disposable income and the Gini coefficient of tax income, as well as the lowest income households, the lower income households, the middle income households, the middle income households, the upper middle income households, the higher income households, the lowest income households, the lower income households, the middle income households, the upper middle income households, the higher income households, The average tax rate of the seven income groups of the highest income households, the effect of personal income tax on the adjustment of income distribution gap in China is analyzed. Then, the econometric analysis model is established to study the Gini coefficient of disposable income and the disposable income of seven income groups. The relationship between the average tax rate of individual income tax, and the application of stepwise regression method to optimize the model. Finally, it is concluded that:. First, from 1997 to 2001, the income distribution gap of urban residents in China was reversed regulated by personal income tax, but the role of adverse adjustment was continuously weakened. Personal income tax plays a positive role in narrowing the income distribution gap of urban residents in China, but the positive adjustment effect is not obvious. From 2009 to 2012, personal income tax reversely regulates the income distribution gap of urban residents in China. Second, the lower income households, the highest income households, these two income groups have a greater impact on the Gini coefficient of disposable income than other income groups. More attention should be paid to reforms related to lower and highest income households. Thirdly, the design of personal income tax rate in China is not reasonable. To a certain extent, the income distribution gap has not been narrowed, but the income distribution gap has been enlarged by reverse adjustment. This shows that the personal income tax has not become an important tool to adjust the income distribution gap in our country, and it is far less important than the theoretical adjustment of the income distribution gap. China should speed up the reform of the personal income tax. Increasing the disposable income of the lower income households, reducing the disposable income of the highest income households, reducing the highest income ratio of the lower income households, lowering the average tax rate of the lower income households all help to reduce the Gini coefficient. Narrowing the income distribution gap. At the same time, it is proposed that the tax policy of individual income tax should be combined with other income distribution policies, so as to narrow the income distribution gap in China and establish a harmonious and stable socialist society. The realization of "Chinese Dream" plays a greater role.
【學(xué)位授予單位】：河南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.7

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