【摘要】：改革開放以來,我國經(jīng)濟(jì)快速增長,居民收入顯著增加,生活水平逐漸得到改善。但與此同時(shí),我國的居民收入差距也在持續(xù)擴(kuò)大,過大的收入差距影響了社會(huì)的穩(wěn)定,給國民經(jīng)濟(jì)的可持續(xù)發(fā)展帶來阻礙。在我國稅收體系不夠健全的情況下,個(gè)人所得稅調(diào)節(jié)收入分配被賦予了重任。自個(gè)人所得稅制度推行以來,前后共經(jīng)歷了六次較大的改革。六次改革對(duì)個(gè)人所得稅帶來了哪些變化,現(xiàn)行的個(gè)人所得稅制度對(duì)居民收入水平的調(diào)節(jié)作用又是怎樣的,為了使個(gè)人所得稅制度更好的發(fā)揮調(diào)節(jié)收入分配的作用,個(gè)人所得稅制度的下一步改革方向又是什么,是當(dāng)前稅收部門和相關(guān)學(xué)者研究的緊要問題�；诖�,本文緊密圍繞“個(gè)人所得稅調(diào)節(jié)收入分配的效應(yīng)”這一命題進(jìn)行研究,在大量的文獻(xiàn)學(xué)習(xí)、理論梳理和借鑒國內(nèi)外研究成果的基礎(chǔ)上,立足于我國的個(gè)人所得稅調(diào)節(jié)收入分配的現(xiàn)狀,從理論上分析出影響個(gè)人所得稅調(diào)節(jié)作用的相關(guān)因素以及存在的問題。并且本文利用我國24個(gè)省(市)居民總收入、城鎮(zhèn)居民收入以及農(nóng)村居民收入的基尼系數(shù)與個(gè)人所得稅總收入、工薪類、經(jīng)營類、財(cái)產(chǎn)類以及其他個(gè)人所得稅收入相關(guān)數(shù)據(jù)構(gòu)建PVAR模型,對(duì)我國分類稅制下不同類別個(gè)稅收入對(duì)居民收入水平的影響進(jìn)行了實(shí)證分析。研究結(jié)果表明,我國的個(gè)人所得稅對(duì)收入分配的調(diào)節(jié)作用不佳,起到了適得其反的效果。在中部、東部和西部地區(qū)的樣本中,受個(gè)人所得稅影響最大的是東部地區(qū)、其次是中部地區(qū),影響最小的是西部地區(qū)。從個(gè)人所得稅收入類別來看,工薪類沒有起到遏制收入差距增大的作用,經(jīng)營類、財(cái)產(chǎn)類影響不確定,說明我國的個(gè)人所得稅收入結(jié)構(gòu)不夠合理。本文進(jìn)一步對(duì)典型國家和地區(qū)的個(gè)人所得稅調(diào)節(jié)收入分配的作用以及稅制進(jìn)行了比較分析,從中借鑒其成功經(jīng)驗(yàn),為增強(qiáng)我國個(gè)人所得稅調(diào)節(jié)收入作用提出了政策建議。文章結(jié)構(gòu)如下:第一章為緒論,首先對(duì)研究背景和意義進(jìn)行闡述,并對(duì)國內(nèi)外的研究進(jìn)行梳理。其次,對(duì)文章的研究內(nèi)容、方法、創(chuàng)新點(diǎn)與不足進(jìn)行簡(jiǎn)單概括。第二章為理論分析,深入研究了稅收調(diào)節(jié)收入分配的主要理論,概述了個(gè)人所得稅調(diào)節(jié)收入分配的原理以及影響因素。第三章為我國個(gè)人所得稅對(duì)收入分配影響的現(xiàn)狀以及存在的問題,分析了我國城鄉(xiāng)居民收入分配的現(xiàn)狀、我國個(gè)人所得稅調(diào)節(jié)收入分配的現(xiàn)狀,探索出我國個(gè)人所得稅調(diào)節(jié)收入分配存在的問題。第四章為個(gè)人所得稅調(diào)節(jié)效果的實(shí)證分析,構(gòu)建PVAR模型進(jìn)行實(shí)證研究,得出個(gè)人所得稅對(duì)居民收入差距的影響方向以及影響效果,分析出其原因。第五章為國外和臺(tái)灣地區(qū)的個(gè)人所得稅制度比較與借鑒,通過對(duì)比典型國家和地區(qū)的個(gè)人所得稅制及效果,借鑒其成功經(jīng)驗(yàn)。第六章為我國個(gè)人所得稅改革的政策建議,提出我國的個(gè)人所得稅要向綜合與分類制相結(jié)合的混合制方向改革,建議合理調(diào)整稅率,增加納稅范圍,有效的對(duì)財(cái)產(chǎn)類收入調(diào)節(jié),增加有利于民生的抵扣,完善相關(guān)配套措施,以進(jìn)一步增強(qiáng)個(gè)人所得稅調(diào)節(jié)收入分配的作用。
[Abstract]:Since the reform and opening up, our country's economy has been growing rapidly, the income of the residents has increased significantly, and the living standard has been improved gradually. At the same time, the income gap in our country is also expanding, the excessive income gap has affected the stability of the society and hinders the sustainable development of the national economy. Since the personal income tax system has been given a heavy responsibility. Since the implementation of the individual income tax system, there have been six major reforms. What changes have been brought about by the six reform on personal income tax, and how the current personal income tax system regulates the income level of the residents in order to make the individual income tax system more effective. In order to adjust the role of income distribution and what is the future direction of the individual income tax system, the current tax department and the relevant scholars have studied the problem. Based on this, this thesis is closely related to the proposition of "the effect of income distribution by personal income tax". On the basis of the domestic and foreign research results, based on the current situation of personal income tax adjustment in China, the relevant factors and existing problems that affect the adjustment of individual income tax are analyzed theoretically, and the total income of residents in the 24 provinces of China, the income of urban residents and the Gini of rural residents' income are used in this paper. The PVAR model is constructed with the data related to the total income tax, salary, management, property and other personal income tax revenue. The empirical analysis of the impact of different types of income on the income level of residents under the taxable tax system in China shows that the individual income tax in China does not regulate the income distribution. In the central, the eastern and western regions, in the eastern and western regions, the most affected by personal income tax is the eastern region, the second is the central region, the smallest is the western region. From the individual income tax category, the income category does not play a role in the increase of income gap, management and property impact. It is not sure that the income structure of individual income tax in China is not reasonable enough. This paper makes a comparative analysis on the role and tax system of the income tax adjustment of the individual income tax in typical countries and regions, and draws on the successful experience from it, and puts forward some policy suggestions for strengthening the role of personal income tax in our country to regulate income. The structure of this article is as follows. The first chapter is the introduction, first of all, the research background and significance are expounded, and the research at home and abroad is combed. Secondly, the research content, method, innovation and shortage of the article are briefly summarized. The second chapter is the theoretical analysis, the main theory of tax adjustment income distribution is studied, and the personal income tax adjustment income distribution is summarized. The third chapter is the present situation of the impact of personal income tax on income distribution in China and the existing problems. It analyzes the current situation of the income distribution of urban and rural residents in our country, the status of personal income tax in China, and explores the problems in the distribution of personal income tax in China. The fourth chapter is personal income. The empirical analysis of the effect of tax regulation, the construction of PVAR model for empirical research, the impact of individual income tax on the residents income gap and the impact effect, analysis of its causes. The fifth chapter is the comparison and reference of the individual income tax system in the foreign and Taiwan areas, by comparing the individual income tax and effect of the typical countries and regions, Drawing on its successful experience. The sixth chapter is the policy suggestion for the reform of individual income tax in China. It is proposed that the individual income tax in China should be carried out in the direction of the combination of comprehensive and classified systems. It is suggested that the tax rate should be adjusted reasonably, the scope of tax should be increased, the income of property is regulated effectively, the deduction for the people's livelihood will be increased, and the relevant measures should be perfected. In order to further enhance the role of personal income tax in regulating income distribution.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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