本文選題：財(cái)產(chǎn)性收入　切入點(diǎn)：收入差距　出處：《山東大學(xué)》2016年碩士論文

【摘要】：2007年,黨的十七大首次提出了“創(chuàng)造條件讓更多群眾擁有財(cái)產(chǎn)性收入”使得財(cái)產(chǎn)性收入開始被大眾所熟知。之后,黨的十八大又進(jìn)一步提出了“多渠道增加居民財(cái)產(chǎn)性收入”,顯示出黨和國(guó)家對(duì)財(cái)產(chǎn)性收入的高度重視。改革開放以來(lái),國(guó)民經(jīng)濟(jì)快速發(fā)展,財(cái)產(chǎn)性收入迅速增加,與此同時(shí),財(cái)產(chǎn)性收入不平等問(wèn)題也逐漸顯現(xiàn)�！吨袊�(guó)民生發(fā)展報(bào)告2015》所公布數(shù)據(jù)顯示,中國(guó)面臨著嚴(yán)重的收入和財(cái)產(chǎn)不平等問(wèn)題,頂端1%的家庭占有全國(guó)約三分之一的財(cái)產(chǎn),而底端25%的家庭所擁有的財(cái)產(chǎn)總量?jī)H為1%左右。基于此,本文選取了北京、陜西、四川三個(gè)典型地區(qū)對(duì)城鎮(zhèn)居民財(cái)產(chǎn)性收入差距問(wèn)題進(jìn)行研究。文章的具體安排如下：第1章為引言,主要介紹了問(wèn)題的提出與研究意義、文獻(xiàn)綜述、論文的主要內(nèi)容和研究方法以及創(chuàng)新和不足。第2章為財(cái)產(chǎn)性收入的理論分析,詳細(xì)介紹了財(cái)產(chǎn)性收入的概念和分類,總結(jié)了在我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展進(jìn)程中財(cái)產(chǎn)性收入增長(zhǎng)變化的影響因素,并分析了稅收調(diào)節(jié)居民財(cái)產(chǎn)性收入差距的機(jī)理。第3章為中國(guó)城鎮(zhèn)居民財(cái)產(chǎn)性收入的統(tǒng)計(jì)性描述,梳理總結(jié)了我國(guó)總體以及北京、陜西和四川三地歷年來(lái)財(cái)產(chǎn)性收入的發(fā)展變化趨勢(shì)。第4章為中國(guó)城鎮(zhèn)居民財(cái)產(chǎn)性收入差距的實(shí)證分析,從區(qū)域和構(gòu)成兩方面實(shí)證分析造成不同地區(qū)城鎮(zhèn)居民財(cái)產(chǎn)性收入的差距。第5章為結(jié)論與建議,在總結(jié)上文研究成果的基礎(chǔ)上考察我國(guó)當(dāng)前稅制調(diào)控居民財(cái)產(chǎn)性收入差距的政策效果,并據(jù)此提出促進(jìn)城鎮(zhèn)居民財(cái)產(chǎn)性收入公平的稅收政策建議。本文的創(chuàng)新之處主要體現(xiàn)在兩方面：一是以經(jīng)濟(jì)發(fā)展水平具有明顯區(qū)別的北京、陜西和四川三省市為例,利用基尼系數(shù)、庫(kù)茲涅茨比率、庫(kù)茲涅茨指數(shù)、收入不良指數(shù)和基尼系數(shù)貢獻(xiàn)率等收入差距的測(cè)算和分解方法,從總體上和結(jié)構(gòu)上全面測(cè)算影響財(cái)產(chǎn)性收入差距的因素；二是引入“最大征收原則”,利用財(cái)產(chǎn)性收入構(gòu)成要素和個(gè)人所得稅的相關(guān)規(guī)定,模擬分析個(gè)人所得稅調(diào)控城鎮(zhèn)居民財(cái)產(chǎn)性收入差距的效果,并據(jù)此提出促進(jìn)城鎮(zhèn)居民財(cái)產(chǎn)性收入公平的稅收政策建議。本文的不足在于,一是所使用的收入差距測(cè)算方法較為簡(jiǎn)單；二是測(cè)算個(gè)人所得稅調(diào)控城鎮(zhèn)居民財(cái)產(chǎn)性收入差距的政策效果時(shí),由于數(shù)據(jù)獲得有限性等原因,只是進(jìn)行了粗略的估算,對(duì)于當(dāng)前稅制對(duì)財(cái)產(chǎn)性收入差距的調(diào)節(jié)效果的分析會(huì)在一定程度上產(chǎn)生偏差。
[Abstract]:In 2007, the 17th National Congress of the Communist Party of China put forward for the first time "creating conditions for more people to own property income" so that property income began to be known to the public.After that, the 18th National Congress of the Communist Party of China further put forward "increasing residents' property income through multiple channels", which shows that the Party and the state attach great importance to property income.Since the reform and opening up, the national economy has developed rapidly and property income has increased rapidly. At the same time, the problem of property income inequality has gradually emerged. The data published in the China people's livelihood Development report 2015 shows thatChina faces serious income and property inequality, with the top 1 per cent owning about 1/3 of the country's property, while the bottom 25 per cent own only about 1 per cent.Based on this, this paper studies the property income gap of urban residents in three typical areas: Beijing, Shaanxi and Sichuan.The specific arrangement of the article is as follows: the first chapter is the introduction, mainly introduces the question raising and the research significance, the literature review, the paper main content and the research method, as well as the innovation and the insufficiency.The second chapter is the theoretical analysis of property income, introduces the concept and classification of property income in detail, summarizes the influence factors of property income growth in the process of economic and social development in China.It also analyzes the mechanism of tax regulating the income gap of residents' property.Chapter 3 is a statistical description of the property income of urban residents in China, and summarizes the development trend of property income in China as a whole, as well as in Beijing, Shaanxi and Sichuan.The fourth chapter is the empirical analysis of the property income gap of urban residents in China.Chapter 5 is the conclusion and suggestion, on the basis of summing up the research results above, the author investigates the effect of the current tax system on the adjustment and control of the income gap of the residents' property, and puts forward the tax policy suggestions to promote the equity of the urban residents' property income.The innovation of this paper is mainly reflected in two aspects: first, take Beijing, Shaanxi and Sichuan provinces and cities with obvious differences in economic development level as examples, using Gini coefficient, Kuznets ratio, Kuznets index,The methods of measuring and decomposing the income gap, such as the income bad index and the contribution rate of Gini coefficient, comprehensively measure the factors that affect the property income gap in the whole and the structure; secondly, the principle of "maximum expropriation" is introduced.This paper analyzes the effects of personal income tax on controlling the income gap of urban residents by using the elements of property income and the relevant regulations of personal income tax, and puts forward some suggestions on tax policy to promote the equity of property income of urban residents.The shortcomings of this paper are that, first, the method used to measure the income gap is relatively simple; second, when measuring the policy effect of personal income tax on controlling the property income gap of urban residents, due to the limited availability of data, and so on,Only a rough estimate of the current tax system on the property income gap adjustment effect analysis will produce a certain degree of deviation.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42;F124.7

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