本文選題：間接稅　切入點：收入分配　出處：《湘潭大學(xué)》2013年碩士論文

【摘要】：古書有云：“不患寡而患不均”，收入分配的相對公平性對于一個社會的穩(wěn)定和健康發(fā)展以及人民的幸福至關(guān)重要。改革開放30年以來，雖然經(jīng)濟(jì)迅速騰飛，但我國收入分配差距卻日益懸殊。我國收入最高10%群體和收入最低10%群體的收入差距，從1988年的7.3倍已經(jīng)上升到23倍，行業(yè)差距達(dá)到8倍，地域差距近3倍，這將引發(fā)社會的不穩(wěn)定因素，，影響共同富裕目標(biāo)的實現(xiàn)，阻礙和諧社會的構(gòu)建。如何把社會財富這塊“蛋糕”分好？面對超越警戒線的我國社會貧富差距的現(xiàn)實，以及直接稅調(diào)控不足的缺陷，發(fā)揮間接稅調(diào)節(jié)收入分配的作用至關(guān)重要。 本文對于收入分配考查的立足點是勞動收入占比，即從宏觀的層面來考察收入分配。本文把間接稅與勞動收入占比之間的關(guān)系作為研究對象，研究了間接稅調(diào)節(jié)收入分配的作用機制，證明間接稅制度的收入調(diào)節(jié)效應(yīng)已經(jīng)達(dá)一定的弱有效性，與此同時還研究了我國收入分配的現(xiàn)狀、間接稅在調(diào)節(jié)收入分配中存在的問題，并有針對性地提出相應(yīng)的政策建議。 本文作者在借鑒前人的研究成果上，構(gòu)建了以聯(lián)合產(chǎn)權(quán)制度為微觀基礎(chǔ)的我國間接稅調(diào)控收入分配的分析框架。本文認(rèn)為，產(chǎn)權(quán)決定收入分配，聯(lián)合產(chǎn)權(quán)可確保各平等產(chǎn)權(quán)主體實現(xiàn)收入分配的公平性趨向。間接稅可一定程度上界定和明晰產(chǎn)權(quán)，調(diào)整政府、企業(yè)、勞動者三者之間的經(jīng)濟(jì)利益關(guān)系，間接稅通過作用于政府、企業(yè)、勞動者的收入權(quán)來影響勞動收入占比。 本文的內(nèi)容大體分為四部分。首先從勞動收入占比的現(xiàn)狀入手，探索勞動收入占比下降的原因。其次，從正反兩方面分析研究間接稅對收入分配的作用機制。再次，從國內(nèi)間接稅調(diào)控收入分配現(xiàn)狀入手，通過統(tǒng)計分析、指標(biāo)分析等方法對國內(nèi)間接稅調(diào)控收入分配進(jìn)行了橫向靜態(tài)和縱向動態(tài)對比分析。并在前文的分析基礎(chǔ)上進(jìn)行了實證分析，對我國間接稅和勞動收入占比的關(guān)系進(jìn)行了較深入的探討。最后，在以上分析的基礎(chǔ)上，有針對性地提出了我國間接稅調(diào)節(jié)勞動收入占比的對策建議，繼而為制定合理、完善、公平的收入分配制度提供一條有效的借鑒路徑。
[Abstract]:There is an ancient book saying, "not less than less than uneven," the relative fairness of income distribution is essential to the stability and healthy development of a society and the well-being of the people. 30 years after the reform and opening up, although the economy has taken off rapidly, However, the gap of income distribution in China is increasingly wide. The income gap between the highest 10% groups and the lowest 10% group has risen from 7.3 times in 1988 to 23 times, the industry gap has reached 8 times, and the regional gap has nearly three times. This will lead to social instability, affect the realization of the goal of common prosperity, hinder the construction of a harmonious society. How to divide the "cake" of social wealth? In the face of the reality of the gap between the rich and the poor and the deficiency of direct tax regulation, it is very important to play the role of indirect tax in regulating income distribution. The foothold of this paper is the proportion of labor income, that is to say, the income distribution is investigated from the macro level. This paper takes the relationship between indirect tax and labor income ratio as the object of study. This paper studies the mechanism of indirect tax regulating income distribution, and proves that the income regulation effect of indirect tax system has reached a certain degree of weak effectiveness. At the same time, it also studies the current situation of income distribution in China. The problems of indirect tax in regulating income distribution and corresponding policy suggestions are put forward. Based on the previous research results, the author constructs an analytical framework of indirect tax regulation and control of income distribution based on the United property right system in China. This paper holds that property right determines income distribution. The joint property right can ensure the equity trend of income distribution among the equal property right subjects. Indirect tax can define and clarify the property right to a certain extent, adjust the economic benefit relationship among government, enterprise and laborer. Indirect taxes affect the share of labor income by acting on the income rights of governments, enterprises and workers. The content of this paper is divided into four parts. Firstly, starting with the present situation of the proportion of labor income, it explores the reasons for the decline of the proportion of labor income. Secondly, it analyzes and studies the mechanism of indirect tax on income distribution from both positive and negative aspects. Starting with the current situation of income distribution of domestic indirect tax regulation and control, through statistical analysis, The index analysis and other methods have carried on the horizontal static and the longitudinal dynamic contrast analysis to the domestic indirect tax adjustment and control income distribution, and has carried on the empirical analysis on the basis of the above analysis. The relationship between indirect tax and labor income ratio in China is discussed in depth. Finally, on the basis of the above analysis, the countermeasures and suggestions of adjusting labor income ratio by indirect tax in our country are put forward, and then, in order to make it reasonable and perfect, Fair income distribution system provides an effective reference path.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F124.7

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