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  本文選題：稅制結(jié)構(gòu)　切入點：收入分配差距　出處：《山東大學》2017年碩士論文

【摘要】：中國經(jīng)濟進入"新常態(tài)",政府的工作重心由追求經(jīng)濟高速增長轉(zhuǎn)向提升增長質(zhì)量、改善民生上,確保收入分配公平是改善民生的前提和重中之重。我國"十三五"規(guī)劃提出:優(yōu)化收入分配、縮小收入差距是體現(xiàn)社會公平、促進我國消費升級的重要基礎與保障。近年來,在我國經(jīng)濟和國民收入快速增長的同時,我國居民的收入分配差距逐年擴大,貧富分化問題愈加嚴峻。中國的基尼系數(shù)自2001年起連續(xù)數(shù)年超過國際警戒線,國家統(tǒng)計局公布的我國2016年基尼系數(shù)達到了 0.465,遠高于0.4的水平。稅收政策是政府調(diào)節(jié)收入分配、促進社會公平強有力的政策工具之一,但我國稅收體系促進收入分配公平的作用并未充分顯現(xiàn)。我國的稅收體系存在諸多問題與不足,亟待改革與完善。本文深入研究了稅制結(jié)構(gòu)與收入分配的影響機制、作用方向及程度、因果關(guān)系和動態(tài)影響過程:理論上,通過稅種的選擇、稅種的主次搭配即稅制結(jié)構(gòu)的優(yōu)化,可達到促進收入分配公平、縮小社會貧富差距的政策目標。流轉(zhuǎn)稅采用統(tǒng)一稅率、較易轉(zhuǎn)嫁,具有累退性,將擴大收入分配差距;所得稅和財產(chǎn)稅采用累進稅率,通過對居民所得和財產(chǎn)的"抽肥補瘦",將縮小收入分配差距。因此,以直接稅為主的稅制結(jié)構(gòu)將促進收入分配公平,以間接稅為主的稅制結(jié)構(gòu)將惡化收入分配公平。實證上,本文采用1994-2015年的相關(guān)數(shù)據(jù)構(gòu)建了計量模型,借助單位根檢驗、協(xié)整檢驗、回歸分析、格蘭杰因果關(guān)系檢驗、脈沖動態(tài)響應分析等方法探究稅制結(jié)構(gòu)與收入分配的關(guān)系,結(jié)論如下:流轉(zhuǎn)稅、所得稅、財產(chǎn)稅均是收入分配差距擴大的原因。流轉(zhuǎn)稅、所得稅擴大了收入分配差距,且流轉(zhuǎn)稅強于所得稅;財產(chǎn)稅短、中期內(nèi)擴大了收入分配差距,長期將縮小收入分配差距。具體稅種中,增值稅、個人所得稅、企業(yè)所得稅是收入分配差距擴大的原因。增值稅、營業(yè)稅、個人所得稅、企業(yè)所得稅擴大了收入分配差距,且增值稅強于營業(yè)稅、個人所得稅強于企業(yè)所得稅,僅消費稅縮小了收入分配差距。因此,本文提出如下政策建議:第一、我國應逐步構(gòu)建以直接稅為主的稅制結(jié)構(gòu),不斷縮小間接稅占比、擴大直接稅占比,通過直接稅和間接稅的一升一降,達到縮小收入分配差距、促進社會公平的作用。第二、逐步完善個人所得稅制度,推行個人所得稅的結(jié)構(gòu)性減稅,將分類征收改為分類與綜合相結(jié)合的征收方式;以家庭為單位,根據(jù)納稅人的實際負擔確定各項扣除額;適當提高個人收入的免征額,實行地區(qū)差異制度;降低個人所得稅的最高邊際稅率,減少稅率級次,增大稅率級距。第三、普遍開征財產(chǎn)稅,適時推行房地產(chǎn)稅、遺產(chǎn)稅和贈與稅等新型財產(chǎn)稅種,加強社會的財富分配效應。第四、適度提高消費稅占比,將征稅環(huán)節(jié)由生產(chǎn)改為零售環(huán)節(jié),并不斷完善消費稅的征稅范圍,將新興的奢侈品網(wǎng)購、代購劃入征稅范圍,將生活必需品排除在征稅范圍之外。
[Abstract]:As China's economy enters the "new normal", the focus of the government's work has shifted from the pursuit of rapid economic growth to improving the quality of growth and improving people's livelihood. Ensuring the fairness of income distribution is the prerequisite and top priority for improving the people's livelihood. The 13th Five-Year Plan of our country proposed that optimizing income distribution and narrowing the income gap are the important foundation and guarantee for reflecting social equity and promoting the upgrading of consumption in our country. With the rapid growth of China's economy and national income, the gap in income distribution of Chinese residents has been widening year by year, and the problem of polarization between the rich and the poor has become increasingly serious. China's Gini coefficient has exceeded the international warning line for several consecutive years since 2001. The Gini coefficient published by the National Bureau of Statistics has reached 0.465 in 2016, well above the level of 0.4. The tax policy is one of the powerful policy tools for the government to regulate income distribution and promote social equity. However, the role of tax system in promoting the fairness of income distribution has not been fully manifested. There are many problems and deficiencies in our tax system, which need to be reformed and perfected urgently. This paper deeply studies the influence mechanism of tax system structure and income distribution. Function direction and degree, causality and dynamic influence process: theoretically, through the choice of tax type, the primary and secondary collocation of tax, that is, the optimization of tax system structure, we can achieve the goal of promoting income distribution equitably. The policy objective of narrowing the gap between the rich and the poor in society. The turnover tax adopts a uniform tax rate, which is easier to pass on and is regressive, and will widen the income distribution gap; income tax and property tax adopt progressive tax rates. The gap in income distribution will be narrowed by the "plucking and thinning" of residents' income and property. Therefore, the tax structure based on direct tax will promote the fairness of income distribution, and the tax structure based on indirect tax will worsen the fairness of income distribution. Based on the relevant data from 1994 to 2015, this paper constructs a econometric model to explore the relationship between tax system structure and income distribution by means of unit root test, cointegration test, regression analysis, Granger causality test, impulse dynamic response analysis and so on. The conclusions are as follows: turnover tax, income tax and property tax are the reasons for the widening of income distribution gap. Turnover tax and income tax expand the income distribution gap, and the turnover tax is stronger than income tax; the property tax is short, and the income distribution gap is enlarged in the medium term. In specific taxes, value-added tax, personal income tax, and enterprise income tax are the reasons for the widening of the income distribution gap. Value added tax, business tax, personal income tax, and enterprise income tax have widened the income distribution gap. VAT is stronger than business tax, personal income tax is stronger than enterprise income tax, only consumption tax reduces the income distribution gap. We will continue to reduce the proportion of indirect taxes and expand the proportion of direct taxes, so as to narrow the income distribution gap and promote social equity through the rise and fall of direct taxes and indirect taxes. Second, we should gradually improve the individual income tax system. To implement the structural tax reduction of personal income tax, to change the classification of income tax collection into a method of collection that combines classification and integration; to determine the deductions according to the actual burden of the taxpayer; and to appropriately increase the exemption amount for personal income, taking the household as the unit, and according to the actual burden of the taxpayer, To implement the system of regional differences, to reduce the maximum marginal tax rate of personal income tax, to reduce the order of tax rates, and to increase the margin of tax levels. Third, to introduce property taxes, such as real estate tax, estate tax, gift tax, and other new types of property taxes. Strengthen the wealth distribution effect of the society. Fourth, moderately increase the proportion of consumption tax, change the taxation link from production to retail, and constantly improve the scope of tax collection of consumption tax, so that the new luxury goods online purchase and purchase can be classified into the scope of taxation. Exclude the necessities of life from taxation.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F126.2

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