本文選題：個人所得稅 + 收入分配�。� 參考：《山東大學》2013年碩士論文

【摘要】：個人所得稅在調節(jié)居民收入分配方面具有舉足輕重的作用,作為一種直接稅,相較于消費稅、增值稅等間接稅,個人所得稅不容易被轉嫁出去,所以個人所得稅對居民的收入調節(jié)作用比較明顯。隨著經(jīng)濟的發(fā)展,我國兩極分化現(xiàn)象趨于嚴重,但是,個人所得稅的調節(jié)作用卻沒有有效地發(fā)揮出來,在調節(jié)居民貧富差距和縮小基尼系數(shù)方面,個人所得稅也顯得力不從心,甚至在某些年份出現(xiàn)了“逆向調節(jié)”的現(xiàn)象。分析造成這些問題的原因,主要是對高收入人群的收入調節(jié)力度不夠造成的,比如存在個人所得稅演變成“工薪稅”、征稅范圍不明確、其他相關配套稅收不健全、公民的納稅意識薄弱等問題。我國自1981年開征個人所得稅以來,可以說幾乎是每三年修改一次,但基本都是治標不治本,收入差距不降反增的事實就說明了,個人所得稅實施效果與期望之間存在著很大的差距。 本文主要以“個人所得稅調節(jié)收入分配作用”為主線,通過分析造成社會收入差距過大的原因,得出應該重點加強對高收入人群的稅收監(jiān)管力度,同時,政府還應該增加中低收入者的收入,從而實現(xiàn)平衡收入差距的目的。分析影響個人所得稅功能有效發(fā)揮的因素,主要包括：經(jīng)濟發(fā)展和稅收制度的完善情況、政府對高低收入者的政策傾向、公民的納稅意識、其他相關配套稅收的有力保障和稅務機構的征管水平等。本文結合當前國家對收入分配改革不斷重視的社會背景,進一步分析了個人所得稅不能有效發(fā)揮分配作用的原因,并且通過實證檢驗得出結論,最后提出對策。文章第四部分運用STATA.10計量方法,對我國2005-2011年的稅前稅后居民收入變化情況,通過建立時間序列模型進行研究,驗證了個人所得稅在調節(jié)高低收入者收入差距方面具有顯著效應的結論,即高收入者和低收入者的收入水平,分別與基尼系數(shù)成正、負相關的關系。所以,為了降低我國的基尼系數(shù),首先,應該降低高收入者的可支配收入和提高他們的平均稅率；其次,降低中、低收入階層的平均稅率和提高這一群體的可支配收入。文章的第五部分,通過借鑒其他國家和地區(qū)(包括歐美國家、澳大利亞、印度和中國臺灣等)的成功經(jīng)驗,為了解決我國現(xiàn)階段個人所得稅制存在的問題,筆者從多方面有針對性地提出了解決措施,這些政策建議有：完善當前個人所得稅制、實現(xiàn)由“工薪稅”向“資本稅”的轉變、其他配套稅收措施的完善和試點進行負所得稅的改革等。
[Abstract]:Personal income tax plays an important role in regulating the distribution of residents' income. As a direct tax, compared with indirect taxes such as consumption tax, value-added tax, personal income tax is not easily passed on.So the individual income tax adjusts the income of the resident to be quite obvious.With the development of economy, the phenomenon of polarization tends to be serious in our country. However, the regulating function of individual income tax has not been brought into play effectively. In the aspect of adjusting the gap between the rich and the poor and narrowing the Gini coefficient, the individual income tax also appears to be unable to do what it wants.Even in some years, the phenomenon of "reverse adjustment" appears.The analysis of the reasons for these problems is mainly caused by the insufficient regulation of the income of the high-income groups. For example, there is a personal income tax that has evolved into a "payroll tax," the scope of which is not clear, and other related supporting taxes are not perfect.The citizen's consciousness of paying taxes is weak and so on.Since the introduction of personal income tax in 1981, we can say that it has been revised almost every three years, but it is basically a matter of treating the symptoms and not the root causes, and the fact that the income gap is increasing instead of falling shows that.There is a big gap between the effect of individual income tax implementation and expectation.This article mainly takes "the individual income tax adjusts the income distribution function" as the main line, through the analysis causes the social income disparity to be too big, draws the conclusion that should strengthen the tax revenue supervision to the high income crowd emphatically, at the same time,The government should also increase the income of low-and-middle-income people to achieve the goal of balancing the income gap.This paper analyzes the factors that affect the effective function of personal income tax, including: the development of economy and the perfection of tax system, the policy tendency of the government towards the high and low income earners, and the citizens' consciousness of paying taxes.Other relevant supporting tax protection and tax authorities of the level of collection and management.Based on the social background that the country pays more attention to the reform of income distribution, this paper further analyzes the reasons why individual income tax can not play an effective role in distribution, and draws a conclusion by empirical test, and finally puts forward some countermeasures.The fourth part of the article uses the STATA.10 measurement method to study the income change after tax in China from 2005 to 2011, through the establishment of time series model.The conclusion that personal income tax has significant effect in regulating the income gap of high and low income earners is that the income level of high income earners and low income earners is positively and negatively correlated with the Gini coefficient respectively.Therefore, in order to reduce the Gini coefficient of our country, firstly, we should reduce the disposable income of the high income earners and raise their average tax rate; secondly, reduce the average tax rate of the middle and low income groups and raise the disposable income of this group.The fifth part of the article, by learning from the successful experiences of other countries and regions (including European and American countries, Australia, India and Taiwan, etc.), in order to solve the problems existing in the current personal income tax system in China,The author puts forward the solutions from many aspects. These policy suggestions include: perfecting the current personal income tax system, realizing the change from "payroll tax" to "capital tax",Other supporting tax measures to improve and pilot reform of negative income tax.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F124.7;F812.42

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本文編號：1760161