我國稅制結(jié)構(gòu)影響收入分配的效應(yīng)研究
發(fā)布時間：2018-08-29 13:11
【摘要】：改革開放后30多年來,我國的經(jīng)濟(jì)發(fā)展取得了巨大的成就,經(jīng)濟(jì)實力發(fā)展迅速,居民的收入水平也不斷地提高。GDP總量從1978年的3645.2億元增長到2012年的516282.1億元。30多年來,年平均增長率為9.8%。城鎮(zhèn)居民家庭人均可支配收入絕對數(shù)從1978年的343.4元增長到2012年的24564.72元,農(nóng)村居民家庭人均純收入絕對數(shù)從1978年的133.6元增長到2012年的7916.58元。但是伴隨著經(jīng)濟(jì)總量持續(xù)不斷地高增長,經(jīng)濟(jì)社會中各種問題也不斷顯現(xiàn),嚴(yán)重阻礙了我國經(jīng)濟(jì)的可持續(xù)發(fā)展。其中收入分配格局的失衡是比較突出的問題。 通常,經(jīng)濟(jì)學(xué)中研究收入分配一般有兩個層次,一是要素收入分配,也稱功能收入分配,它指的是收入在資本、勞動和土地等生產(chǎn)要素之間的分配；二是居民收入分配,也稱規(guī)模收入分配,是指收入在居民個人之間的分配。我國收入分配格局的失衡也主要體現(xiàn)在以上兩個層面。從居民收入分配層面來看,居民之間的收入差距在逐步擴(kuò)大,2013年國家統(tǒng)計局根據(jù)新的統(tǒng)計標(biāo)準(zhǔn)整理計算得出了2003年到2012年的中國居民基尼系數(shù),2003年是0.479,2004年是0.473,2005年0.485,2006年0.487,2007年0.484,2008年0.491,2012年雖有所回落,但總體是呈擴(kuò)大的趨勢。從要素收入分配層面來看,我國勞動收入份額自1995年以來逐年下降,1995-2006年勞動收入份額從51.121%下降為44.61%,而資本收入份額則上升了4.18%。此外,我國住戶部門的收入主要來自勞動收入,勞動分配份額上升,會促使部門收入提高。而長期以來我國勞動收入份額的不斷下降,也使得住戶部門收入占GDP的比重自20世紀(jì)90年代以來呈長期下滑趨勢,從而導(dǎo)致部門收入分配格局也出現(xiàn)了失衡。 為了縮小收入差距,確保社會和諧穩(wěn)定,促進(jìn)經(jīng)濟(jì)持續(xù)、穩(wěn)定的發(fā)展,從20世紀(jì)90年代起,我國政府開始注重擴(kuò)大就業(yè),建立和健全社會保障制度,擴(kuò)大社會保障覆蓋面,以保障低收入階層的基本生活需要。同時,出臺了一系列的政策措施來調(diào)節(jié)當(dāng)前的收入分配格局。從理論上講,在調(diào)節(jié)收入分配差距的眾多政策工具中,稅收制度及政策具有非常重要的作用,其調(diào)節(jié)作用是其它制度無法比擬的,它通過稅種的設(shè)計和組合形成了一個較為完善的調(diào)節(jié)體系,對居民收入從形成到消費、積累、轉(zhuǎn)讓等各個環(huán)節(jié)實施全方位地控制和調(diào)整。稅收制度的設(shè)計安排,實際就是通過稅制結(jié)構(gòu)的不斷調(diào)整,合理的利用直接稅、間接稅的經(jīng)濟(jì)、分配效應(yīng),達(dá)到整體稅制的政策目標(biāo)。 本文以稅制結(jié)構(gòu)對收入分配的影響作為主線,在大量查閱國內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,尋找到寫作的突破口。首先介紹收入分配的概念及其分類,并分別從要素收入分配和居民收入分配層面對我國的收入分配現(xiàn)狀進(jìn)行剖析。其次,分析了稅制結(jié)構(gòu)的相關(guān)理論。比對了國內(nèi)外權(quán)威機(jī)構(gòu)對稅制結(jié)構(gòu)中直接稅和間接稅的界定后,本文借鑒了周克清(2012)對稅收制度的分類方法將我國稅制結(jié)構(gòu)進(jìn)行統(tǒng)一的界定。再將現(xiàn)行的稅種進(jìn)行歸類,計算出1994年到2012年的各自比重。通過現(xiàn)有數(shù)據(jù)分析稅制結(jié)構(gòu)的具體構(gòu)成。第三,分別從要素收入分配和居民收入分配兩個層面對我國稅制結(jié)構(gòu)的收入分配效應(yīng)進(jìn)行理論分析。之后,與理論分析相對應(yīng),通過篩選變量,建立數(shù)據(jù)模型,對我國稅制結(jié)構(gòu)的收入分配效應(yīng)進(jìn)行實證研究,找到我國間接稅、直接稅對要素收入分配和居民收入分配的影響方向和程度。第四,通過理論和實證分析得出我國當(dāng)前的稅制結(jié)構(gòu)的設(shè)計并不利于縮小收入分配差距,其主要原因是在稅系結(jié)構(gòu)以及各稅種稅制的設(shè)計上存在不合理的地方。除此之外,稅收征管也影響稅制結(jié)構(gòu)收入分配效應(yīng)的發(fā)揮。因為稅制結(jié)構(gòu)的優(yōu)化和稅收征管是密不可分的,稅收征管是保證稅收制度有效運(yùn)行的手段,稅收制度的目標(biāo)依賴于稅收征管來實現(xiàn)。因此,本文有針對性的從稅系結(jié)構(gòu),稅收制度、稅收征管上提出可供參考的政策建議。
[Abstract]:Over the past 30 years since the reform and opening up, China's economic development has made tremendous achievements, its economic strength has developed rapidly, and the income level of residents has been continuously improved. The total GDP has increased from 364.52 billion yuan in 1978 to 51621.21 billion yuan in 2012, with an average annual growth rate of 9.8%. The absolute per capita disposable income of urban households has increased from 1978 to 2012. The absolute per capita net income of rural households increased from 133.6 yuan in 1978 to 7916.58 yuan in 2012. However, with the continuous and high growth of economic aggregate, various problems in the economy and society are constantly emerging, which seriously hinders the sustainable development of China's economy. The imbalance of pattern is a prominent problem.
Generally speaking, there are two levels in the study of income distribution in economics: one is factor income distribution, also known as functional income distribution, which refers to the distribution of income among factors of production such as capital, labor and land; the other is resident income distribution, also known as scale income distribution, which refers to the distribution of income among individuals. From the perspective of income distribution, the income gap between residents is gradually widening. In 2013, according to the new statistical standards, the National Bureau of Statistics calculated the Gini coefficient of Chinese residents from 2003 to 2012, which was 0.479 in 2003, 0.473 in 2004, 0.485 in 2005 and 0.487,200 in 2006. From the aspect of factor income distribution, China's share of labor income has declined year by year since 1995, from 51.121% to 44.61% in 1995-2006, while the share of capital income has increased by 4.18%. From the labor income, the rising share of labor distribution will promote the increase of sector income, and the long-term decline of the share of labor income in China also makes the proportion of household sector income in GDP decline for a long time since the 1990s, resulting in the imbalance of the distribution pattern of sector income.
In order to narrow the income gap, ensure social harmony and stability, and promote sustainable and stable economic development, since the 1990s, the Chinese government has begun to focus on expanding employment, establishing and improving the social security system, expanding the coverage of social security, in order to protect the basic living needs of the low-income class. In theory, the tax system and policy play a very important role in adjusting the income distribution gap among the numerous policy tools, and its regulatory role is incomparable with other systems. It has formed a relatively perfect regulatory system through the design and combination of taxes, which can adjust the income of residents from the formation to the formation. Consumption, accumulation, transfer and other aspects of the implementation of all-round control and adjustment. The design of the tax system arrangements, in fact, through the continuous adjustment of the tax structure, rational use of direct tax, indirect tax economy, distribution effect, to achieve the overall tax policy objectives.
This paper takes the influence of tax structure on income distribution as the main line, and finds a breakthrough in writing on the basis of consulting a large number of relevant literature at home and abroad. Firstly, it introduces the concept and classification of income distribution, and analyzes the current situation of income distribution in China from the aspects of factor income distribution and resident income distribution. After comparing the definitions of direct tax and indirect tax by authoritative organizations at home and abroad, this paper draws lessons from Zhou Keqing's (2012) classification method of tax system to define the tax structure of our country uniformly. Then it classifies the current tax categories and calculates their respective proportions from 1994 to 2012. Thirdly, this paper analyzes the income distribution effect of the tax system structure in China from the two aspects of factor income distribution and resident income distribution. Then, corresponding to the theoretical analysis, this paper establishes a data model by selecting variables and establishing a data model to make an empirical study on the income distribution effect of the tax system structure in China. Fourthly, through the theoretical and empirical analysis, it is concluded that the design of the current tax structure is not conducive to narrowing the income distribution gap, the main reason is that there is unreasonable tax structure and the design of various tax systems. In addition, tax collection and management also affect the distribution effect of tax structure. Because the optimization of tax structure and tax collection and management are inseparable, tax collection and management is a means to ensure the effective operation of the tax system, the goal of the tax system depends on tax collection and management to achieve. System, tax collection and management, and put forward policy recommendations for reference.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.7
本文編號：2211307
[Abstract]:Over the past 30 years since the reform and opening up, China's economic development has made tremendous achievements, its economic strength has developed rapidly, and the income level of residents has been continuously improved. The total GDP has increased from 364.52 billion yuan in 1978 to 51621.21 billion yuan in 2012, with an average annual growth rate of 9.8%. The absolute per capita disposable income of urban households has increased from 1978 to 2012. The absolute per capita net income of rural households increased from 133.6 yuan in 1978 to 7916.58 yuan in 2012. However, with the continuous and high growth of economic aggregate, various problems in the economy and society are constantly emerging, which seriously hinders the sustainable development of China's economy. The imbalance of pattern is a prominent problem.
Generally speaking, there are two levels in the study of income distribution in economics: one is factor income distribution, also known as functional income distribution, which refers to the distribution of income among factors of production such as capital, labor and land; the other is resident income distribution, also known as scale income distribution, which refers to the distribution of income among individuals. From the perspective of income distribution, the income gap between residents is gradually widening. In 2013, according to the new statistical standards, the National Bureau of Statistics calculated the Gini coefficient of Chinese residents from 2003 to 2012, which was 0.479 in 2003, 0.473 in 2004, 0.485 in 2005 and 0.487,200 in 2006. From the aspect of factor income distribution, China's share of labor income has declined year by year since 1995, from 51.121% to 44.61% in 1995-2006, while the share of capital income has increased by 4.18%. From the labor income, the rising share of labor distribution will promote the increase of sector income, and the long-term decline of the share of labor income in China also makes the proportion of household sector income in GDP decline for a long time since the 1990s, resulting in the imbalance of the distribution pattern of sector income.
In order to narrow the income gap, ensure social harmony and stability, and promote sustainable and stable economic development, since the 1990s, the Chinese government has begun to focus on expanding employment, establishing and improving the social security system, expanding the coverage of social security, in order to protect the basic living needs of the low-income class. In theory, the tax system and policy play a very important role in adjusting the income distribution gap among the numerous policy tools, and its regulatory role is incomparable with other systems. It has formed a relatively perfect regulatory system through the design and combination of taxes, which can adjust the income of residents from the formation to the formation. Consumption, accumulation, transfer and other aspects of the implementation of all-round control and adjustment. The design of the tax system arrangements, in fact, through the continuous adjustment of the tax structure, rational use of direct tax, indirect tax economy, distribution effect, to achieve the overall tax policy objectives.
This paper takes the influence of tax structure on income distribution as the main line, and finds a breakthrough in writing on the basis of consulting a large number of relevant literature at home and abroad. Firstly, it introduces the concept and classification of income distribution, and analyzes the current situation of income distribution in China from the aspects of factor income distribution and resident income distribution. After comparing the definitions of direct tax and indirect tax by authoritative organizations at home and abroad, this paper draws lessons from Zhou Keqing's (2012) classification method of tax system to define the tax structure of our country uniformly. Then it classifies the current tax categories and calculates their respective proportions from 1994 to 2012. Thirdly, this paper analyzes the income distribution effect of the tax system structure in China from the two aspects of factor income distribution and resident income distribution. Then, corresponding to the theoretical analysis, this paper establishes a data model by selecting variables and establishing a data model to make an empirical study on the income distribution effect of the tax system structure in China. Fourthly, through the theoretical and empirical analysis, it is concluded that the design of the current tax structure is not conducive to narrowing the income distribution gap, the main reason is that there is unreasonable tax structure and the design of various tax systems. In addition, tax collection and management also affect the distribution effect of tax structure. Because the optimization of tax structure and tax collection and management are inseparable, tax collection and management is a means to ensure the effective operation of the tax system, the goal of the tax system depends on tax collection and management to achieve. System, tax collection and management, and put forward policy recommendations for reference.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.7
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，本文編號：2211307
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