【摘要】：近年來,我國(guó)居民貧富差距越來越明顯,緩解收入不平等一直受到關(guān)注,作為調(diào)節(jié)收入差距重要手段的個(gè)人所得稅和最低生活保障,自2008年以來不斷地進(jìn)行改革,效果如何?根據(jù)相關(guān)的數(shù)據(jù)分析個(gè)人所得稅和最低生活保障支出對(duì)收入分配的綜合調(diào)節(jié)效應(yīng),結(jié)果表明,2008年以來,雖然最低生活保障支出對(duì)居民收入差距的調(diào)節(jié)作用不斷增強(qiáng),但個(gè)人所得稅和最低生活保障支出對(duì)居民收入差距的綜合調(diào)節(jié)作用并沒有明顯增強(qiáng),主要是2008年以來個(gè)稅對(duì)居民收入差距的調(diào)節(jié)作用沒有增強(qiáng),同時(shí)最低生活保障支出對(duì)居民收入差距的調(diào)節(jié)效應(yīng)比個(gè)稅對(duì)居民收入差距的調(diào)節(jié)效應(yīng)要小。因此,必須從加強(qiáng)個(gè)人所得稅和最低生活保障支出的調(diào)節(jié)力度兩方面來改善居民收入差距的狀況。
[Abstract]:In recent years, the gap between the rich and the poor has become more and more obvious in China, and the alleviation of income inequality has been paid close attention to. What is the effect of the reform of personal income tax and minimum living security, which is an important means to adjust the income gap since 2008? According to the relevant data, the comprehensive adjustment effect of personal income tax and minimum living security expenditure on income distribution is analyzed. The results show that, although the adjustment effect of minimum living security expenditure on the income gap of residents has been increasing since 2008, However, personal income tax and minimum living security expenditure have not significantly enhanced the comprehensive adjustment of the income gap, mainly because the personal income tax has not enhanced the adjustment of the income gap since 2008. At the same time, the adjustment effect of minimum living security expenditure on income gap is smaller than that of individual tax. Therefore, it is necessary to improve the income gap of residents from two aspects: strengthening the adjustment of personal income tax and minimum living security expenditure.
【作者單位】： 海南大學(xué)經(jīng)濟(jì)與管理學(xué)院;廣西大學(xué)商學(xué)院;
【基金】：2016年海南省自然科學(xué)基金項(xiàng)目“海南省靈活就業(yè)人員參加養(yǎng)老保險(xiǎn)的困境研究——基于人員異質(zhì)性視角”(20167249) 2016年海南省哲學(xué)社會(huì)科學(xué)規(guī)劃課題“促進(jìn)海南省產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化的稅收政策研究”(HNSK(YB)16-43)
【分類號(hào)】：D632.1;F124.7;F812.42

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