發(fā)布時(shí)間：2018-02-03 08:14

  本文關(guān)鍵詞： 個(gè)人收入分配 稅收 社會(huì)福利 基尼系數(shù)　出處：《南京大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收在現(xiàn)代市場(chǎng)經(jīng)濟(jì)中占有愈來愈重要的地位,適度的稅收調(diào)節(jié)機(jī)制不僅有利于經(jīng)濟(jì)的發(fā)展,也是國(guó)家宏觀調(diào)控的重要手段,更是經(jīng)濟(jì)增長(zhǎng)和經(jīng)濟(jì)繁榮的重要前提。但是隨著我國(guó)經(jīng)濟(jì)增長(zhǎng)和改革開放深入,社會(huì)中越來越多的公平問題顯現(xiàn)出來,制度的落后愈來愈不能保障社會(huì)發(fā)展成果的公平分配,其中稅收制度對(duì)于社會(huì)福利,特別是對(duì)收入再次分配的調(diào)節(jié)起著重要的作用。因此,研究稅收對(duì)收入分配的調(diào)節(jié)作用,有著極其重要的現(xiàn)實(shí)意義。提高社會(huì)福利水平,減少發(fā)展中的不公平因素,是促進(jìn)社會(huì)和諧,實(shí)現(xiàn)共同富裕的必要條件。本文主要從如何提高社會(huì)福利的角度,探究稅收該如何調(diào)節(jié)收入分配,特別是再分配中,如何能夠更好的實(shí)現(xiàn)社會(huì)公平,提高社會(huì)底層人民的收入水平,改善民生,增加人民的幸福感。 本文將分為三部分進(jìn)行論述：首先探討和社會(huì)公平相關(guān)的收入分配指標(biāo),分析我國(guó)收入分配的現(xiàn)狀(包括平均收入水平,基尼系數(shù),和底層人民收入)。其次分析中國(guó)稅收制度現(xiàn)狀以及稅收對(duì)于收入分配的調(diào)節(jié)機(jī)制,分別從造成收入分配不均的要素和各地區(qū)的不同情況分幾個(gè)層次討論。最后利用理論聯(lián)系實(shí)證的方法,利用各年各地的稅收和收入數(shù)據(jù)(計(jì)算得出基尼系數(shù))研究其相關(guān)程度,并結(jié)合實(shí)際情況提出相應(yīng)合理的稅收改革方案。
[Abstract]:Tax plays a more and more important role in the modern market economy. A moderate tax regulation mechanism is not only conducive to economic development, but also an important means of national macro-control. It is also an important premise of economic growth and economic prosperity. But with the economic growth and reform and opening to the outside world, more and more social equity issues appear. The backwardness of the system can not guarantee the fair distribution of the social development achievements, and the tax system plays an important role in the adjustment of social welfare, especially the redistribution of income. It is of great practical significance to study the regulating effect of tax on income distribution. To improve the level of social welfare and reduce the unfair factors in development is to promote social harmony. From the perspective of how to improve social welfare, this paper explores how to adjust the income distribution, especially in the redistribution, how to better achieve social justice. Raise the income level of people at the bottom of society, improve people's livelihood, and increase people's happiness. This article will be divided into three parts to discuss: first of all, we discuss the income distribution indicators related to social equity, and analyze the current situation of income distribution in China (including the average income level, Gini coefficient). Secondly, it analyzes the current situation of China's tax system and the adjustment mechanism of tax revenue distribution. From the factors that cause the uneven distribution of income and the different conditions in different regions, it is discussed in several levels. Finally, the method of connecting theory with the empirical method is used. Based on the data of tax revenue and income (Gini coefficient is calculated), the correlation degree of Gini coefficient is studied, and a reasonable tax reform scheme is put forward according to the actual situation.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F124.7;F812.42

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