本文選題：直接稅　切入點(diǎn)：居民收入分配　出處：《技術(shù)經(jīng)濟(jì)與管理研究》2015年03期 　論文類(lèi)型：期刊論文

【摘要】：直接稅對(duì)居民收入分配有重要影響,是縮小居民收入差距的主要手段之一。文章基于我國(guó)城鎮(zhèn)居民按收入七等分組的收入和支出數(shù)據(jù),綜合運(yùn)用了稅負(fù)累進(jìn)性測(cè)度、稅前與稅后收入差距比較、多元回歸分析等定量研究方法,對(duì)2002-2012年間我國(guó)直接稅居民收入分配效應(yīng)進(jìn)行了實(shí)證分析,結(jié)果發(fā)現(xiàn):我國(guó)個(gè)人直接稅負(fù)具有一定程度的累進(jìn)性,但直接稅降低收入不平等的總體效果并不十分明顯,這與現(xiàn)行直接稅的內(nèi)部稅種結(jié)構(gòu)失衡、稅制要素設(shè)計(jì)不合理等因素有關(guān)。分稅種來(lái)看,個(gè)人所得稅調(diào)節(jié)收入分配的效果優(yōu)于財(cái)產(chǎn)稅�；诖龠M(jìn)居民收入公平分配目標(biāo),今后一個(gè)階段直接稅改革的總體思路與基本路徑為要突出"調(diào)高"主基調(diào),加強(qiáng)財(cái)產(chǎn)持有、轉(zhuǎn)讓環(huán)節(jié)的稅制建設(shè),優(yōu)化直接稅的稅種結(jié)構(gòu)進(jìn)一步完善以個(gè)人所得稅與房地產(chǎn)稅為核心的直接稅的稅制設(shè)計(jì)與稅收征管。
[Abstract]:Direct tax has an important influence on the income distribution of residents and is one of the main means to narrow the income gap of residents. Based on the income and expenditure data of urban residents grouped by income, this paper comprehensively applies the progressive measure of tax burden. By comparing the income gap before and after tax, multiple regression analysis and other quantitative research methods, this paper makes an empirical analysis on the income distribution effect of direct tax residents in China from 2002 to 2012. The results show that the personal direct tax burden in China has a certain degree of progressiveness. However, the overall effect of direct taxation on reducing income inequality is not very obvious. This is related to the imbalance of the internal tax structure of the current direct tax, the unreasonable design of tax system elements, and so on. The effect of personal income tax regulation is better than that of property tax. Based on the goal of promoting the fair distribution of income of residents, the general idea and basic path of direct tax reform in the future are to highlight the main tone of "raising" and strengthening the property holding. The tax system construction of transfer link, optimize the tax structure of direct tax, further perfect the tax system design and tax collection of direct tax with personal income tax and real estate tax as the core.
【作者單位】： 上海行政學(xué)院經(jīng)濟(jì)學(xué)部;中國(guó)社會(huì)科學(xué)院財(cái)經(jīng)戰(zhàn)略研究院;
【基金】：國(guó)家社會(huì)科學(xué)基金青年資助項(xiàng)目(12CJY098)
【分類(lèi)號(hào)】：F812.42

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