本文關(guān)鍵詞： 居民收入分配 個(gè)人所得稅 再分配效應(yīng)　出處：《武漢理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：居民收入分配問(wèn)題長(zhǎng)期以來(lái)一直是我國(guó)政界、學(xué)界和社會(huì)民間持續(xù)關(guān)注和廣泛討論的熱點(diǎn)。從“十一五”規(guī)劃綱要到“十二五”規(guī)劃綱要的變化來(lái)看，解決收入分配問(wèn)題在制度層面不斷得以細(xì)化，不僅涉及了工資制度改革、要素分配制度完善等內(nèi)容，而且更加強(qiáng)調(diào)以稅收等主要手段的再分配調(diào)節(jié)機(jī)制的健全和收入分配秩序的規(guī)范。這其中，個(gè)人所得稅作為直接作用于居民收入的稅種，無(wú)疑能夠在調(diào)節(jié)居民收入分配差距的問(wèn)題上發(fā)揮更突出的作用。因此，研究個(gè)人所得稅調(diào)節(jié)居民收入分配效果的現(xiàn)狀，并分析目前個(gè)人所得稅調(diào)節(jié)機(jī)制存在的局限和不足，具有一定的理論意義和較強(qiáng)的現(xiàn)實(shí)意義。 本文通過(guò)大量文獻(xiàn)的搜集，歸納整理了稅收調(diào)節(jié)收入分配相關(guān)理論的演變，總結(jié)和闡述了個(gè)人所得稅的調(diào)節(jié)機(jī)制和要素，并基于此對(duì)個(gè)人所得稅的調(diào)節(jié)效果進(jìn)行了實(shí)證分析。 本文共分為五章。第一章緒論，闡述了論文的研究背景、目的和意義，并對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行了梳理和綜述，同時(shí)對(duì)本文研究方法、創(chuàng)新點(diǎn)及不足進(jìn)行了簡(jiǎn)單說(shuō)明。第二章為理論基礎(chǔ)，對(duì)收入分配調(diào)節(jié)理論的演變進(jìn)行歸納，并概述了個(gè)人所得稅調(diào)節(jié)居民收入分配的原理。第三章為個(gè)人所得稅調(diào)節(jié)效果的實(shí)證分析，該章首先描述了居民收入分配水平的現(xiàn)狀，，并測(cè)算了居民收入分配差距變動(dòng)，接著測(cè)算了個(gè)人所得稅調(diào)節(jié)效應(yīng)及其調(diào)節(jié)因素，再次對(duì)個(gè)人所得稅調(diào)節(jié)效應(yīng)進(jìn)行SVAR模型分析，最后對(duì)收入分配調(diào)節(jié)的主要手段進(jìn)行了協(xié)整分析，橫向比較了各調(diào)節(jié)手段與最終居民收入分配格局的關(guān)系。第四章為現(xiàn)行個(gè)人所得稅稅制調(diào)節(jié)居民收入分配局限性的分析，該章基于稅制設(shè)計(jì)、稅制執(zhí)行力和調(diào)節(jié)體系三個(gè)方面分析了當(dāng)前個(gè)人所得稅調(diào)節(jié)效果不佳的原因。第五章為改善個(gè)稅調(diào)節(jié)居民收入分配的對(duì)策建議。根據(jù)個(gè)人所得稅調(diào)節(jié)效果微弱的現(xiàn)狀和調(diào)節(jié)機(jī)制目前存在的局限分析，為推進(jìn)個(gè)人所得稅改革，完善個(gè)人所得稅調(diào)節(jié)機(jī)制提供思路和建議。 通過(guò)實(shí)證研究表明，目前個(gè)人所得稅現(xiàn)行稅制有助于縮減居民收入分配差距，但是效果十分微弱。從影響其調(diào)節(jié)效果的稅制因素的角度來(lái)看，個(gè)人所得稅的收入規(guī)模對(duì)其調(diào)節(jié)能產(chǎn)生較長(zhǎng)的正向影響，平均稅率對(duì)其調(diào)節(jié)效果產(chǎn)生的短期內(nèi)正向影響、長(zhǎng)期內(nèi)反向影響，而累進(jìn)性對(duì)其調(diào)節(jié)效果產(chǎn)生正向影響是有明顯的時(shí)滯的。并且，在再分配調(diào)節(jié)環(huán)節(jié)，個(gè)人所得稅微弱的調(diào)節(jié)效果也被其他手段的“逆調(diào)節(jié)”所抵消，因而最終的居民收入分配差距反而有惡化的趨勢(shì)。
[Abstract]:The issue of income distribution of residents has long been a hot topic in our country's political circles, academic circles and social and folk circles. From the change from the outline of the 11th Five-Year Plan to the outline of the Twelfth Five-Year Plan, To solve the problem of income distribution has been refined at the system level, which involves not only the reform of the wage system, but also the perfection of the distribution system of elements. Moreover, more emphasis has been placed on the perfection of the mechanism of redistribution and regulation of income distribution by means of taxation and other major means. Among these, individual income tax is regarded as a tax that directly affects residents' income. There is no doubt that it can play a more prominent role in regulating the gap between income distribution of residents. Therefore, this paper studies the current situation of the effect of individual income tax on the adjustment of income distribution of residents, and analyzes the limitations and shortcomings of the adjustment mechanism of personal income tax at present. It has a certain theoretical significance and a strong practical significance. Through the collection of a large number of documents, this paper sums up and collates the evolution of the relevant theories of tax regulation of income distribution, summarizes and expounds the regulating mechanism and elements of personal income tax, and makes an empirical analysis of the adjustment effect of individual income tax based on this. This paper is divided into five chapters. The first chapter introduces the research background, purpose and significance of the paper, and summarizes the current research situation at home and abroad, and at the same time, the research methods of this paper. The second chapter is the theoretical basis, the evolution of income distribution regulation theory is summarized. The third chapter is the empirical analysis of the effect of personal income tax adjustment. This chapter first describes the current situation of income distribution level, and measures the change of income distribution gap. Then it calculates the adjustment effect of personal income tax and its regulating factors, then analyzes the adjustment effect of individual income tax by SVAR model, and finally analyzes the main means of income distribution regulation by cointegration analysis. The relationship between the adjustment means and the final income distribution pattern is compared horizontally. Chapter 4th is an analysis of the limitations of the current personal income tax system, which is based on the design of the tax system. This paper analyzes the reasons why the adjustment effect of personal income tax is not good in three aspects: the executive power of tax system and the regulation system. Chapter 5th is the countermeasure and suggestion to improve the income distribution of individual income tax. According to the weak effect of individual income tax regulation. An analysis of the limitations of the current situation and regulatory mechanisms, To promote the reform of personal income tax and improve the adjustment mechanism of personal income tax to provide ideas and suggestions. The empirical study shows that the current tax system of personal income tax is helpful to reduce the gap of income distribution among residents, but the effect is very weak. The income scale of individual income tax can have a long positive effect on its adjustment, the short-term positive effect of average tax rate on its adjustment effect, and the long term negative effect, Moreover, in the redistributive regulation, the weak adjustment effect of individual income tax is also offset by the "inverse adjustment" of other means. As a result, the final income distribution gap has the trend of deterioration.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F124.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李曉芳,高鐵梅,梁云芳;稅收和政府支出政策對(duì)產(chǎn)出動(dòng)態(tài)沖擊效應(yīng)的計(jì)量分析[J];財(cái)貿(mào)經(jīng)濟(jì);2005年02期

2 孫玉棟;;論我國(guó)稅收政策對(duì)居民收入分配的調(diào)節(jié)——基于主體稅制的稅收政策視角[J];財(cái)貿(mào)經(jīng)濟(jì);2009年05期

3 岳樹(shù)民;盧藝;岳希明;;免征額變動(dòng)對(duì)個(gè)人所得稅累進(jìn)性的影響[J];財(cái)貿(mào)經(jīng)濟(jì);2011年02期

4 彭海艷;;我國(guó)個(gè)人所得稅再分配效應(yīng)及累進(jìn)性的實(shí)證分析[J];財(cái)貿(mào)經(jīng)濟(jì);2011年03期

5 馬驍;陳建東;蒲明;;我國(guó)個(gè)人所得稅的征收及調(diào)節(jié)收入差距效果的研究——以2008年四川省和安徽省城鎮(zhèn)住戶月度調(diào)查數(shù)據(jù)為例[J];財(cái)貿(mào)經(jīng)濟(jì);2011年03期

6 陳建東;趙艾鳳;;個(gè)人所得稅對(duì)省際間城鎮(zhèn)居民收入差距和社會(huì)福利的影響[J];財(cái)政研究;2013年07期

7 彭海艷;;我國(guó)個(gè)人所得稅的再分配效應(yīng)分解分析——以我國(guó)中部某地區(qū)為樣本[J];經(jīng)濟(jì)經(jīng)緯;2008年03期

8 賈康;梁季;;我國(guó)個(gè)人所得稅改革問(wèn)題研究[J];經(jīng)濟(jì)學(xué)動(dòng)態(tài);2010年03期

9 李紹榮,耿瑩;中國(guó)的稅收結(jié)構(gòu)、經(jīng)濟(jì)增長(zhǎng)與收入分配[J];經(jīng)濟(jì)研究;2005年05期

10 王少國(guó);李偉;;再分配機(jī)制對(duì)城鎮(zhèn)居民收入差距調(diào)節(jié)作用的實(shí)證分析[J];經(jīng)濟(jì)縱橫;2009年03期

相關(guān)碩士學(xué)位論文 前2條

1 易楠;個(gè)人所得稅稅收收入能力的測(cè)算與研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2010年

2 曲云鵬;基于公平收入分配的中國(guó)稅制改革研究[D];遼寧大學(xué);2012年

本文編號(hào)：1504941