本文選題：要素收入分配 + 稅收調(diào)節(jié)�。� 參考：《內(nèi)蒙古財經(jīng)大學》2013年碩士論文

【摘要】：中國近年來勞動要素收入分配份額呈下降趨勢已是不爭的事實,而對要素收入分配研究的缺失導致居民收入分配的研究難以取得實質(zhì)性進展。本論文旨在從稅收視角研究中國要素收入分配問題。本研究在借鑒前人相關研究成果基礎上采用理論分析與經(jīng)驗分析方法,進一步研究稅收調(diào)節(jié)要素收入分配的基礎理論、路徑與方法,主要研究內(nèi)容及研究結論是： 在界定要素和要素收入分配等研究對象的基礎上依據(jù)古典主義、新古典主義、內(nèi)生增長、市場失靈、哈耶克市場自由主義、布坎南憲政思想等理論分析了稅收調(diào)節(jié)要素收入分配的基礎理論與機制。本文理論研究觀點：(1)政府可被視為獨立的“公共要素”與勞動要素和資本要素并列分享國民收入份額。(2)稅收對要素收入分配的調(diào)節(jié)包括要素收入初次分配和要素收入再分配且主要對要素收入初次分配進行調(diào)節(jié),稅收主要通過影響勞動要素價格和資本要素價格、政府提供教育、生產(chǎn)性公共設施等公共產(chǎn)品內(nèi)生于勞動要素和資本要素以及政府作為獨立的‘公共要素”三個途徑參與要素收入初次分配。(3)在內(nèi)生經(jīng)濟增長模型框架下,政府通過要素稅率(生產(chǎn)稅率)和產(chǎn)出彈性內(nèi)生于政府經(jīng)濟目標而顯著地影響要素收入分配。 運用向量自回歸方法(VAR)和面板數(shù)據(jù)(Panel Data)系統(tǒng)廣義矩方法(SYS-GMM)并利用中國的經(jīng)驗數(shù)據(jù)測算稅收對要素收入分配的調(diào)節(jié)效果。本文經(jīng)驗研究顯示：(1)中國近年來的勞動要素收入初次分配份額和勞動要素收入再分配份額均表現(xiàn)出下降趨勢,資本要素收入初次分配份額和資本要素收入再分配份額均表出現(xiàn)出上升趨勢。(2)間接稅及其主體稅種與勞動要素、資本要素和公共要素的收入初次分配存在短期和長期動態(tài)關系。(3)間接稅主體稅種有助于勞動要素收入初次分配份額的提高并降低資本要素收入初次分配份額和準公共要素(Ⅰ)收入分配份額；個人所得稅降低了勞動要素收入再分配份額,企業(yè)所得稅提高了資本要素收入再分配份額但作用較�。粐袎艛喑潭群瓦M出口提高不利于勞動要素收入初次分配份額而提高資本要素收入初次分配份額。(4)間接稅比重對中國城鄉(xiāng)居民收入基尼系數(shù)的貢獻度大于直接稅比重,資本要素收入初次分配份額對城鄉(xiāng)居民收入基尼系數(shù)的貢獻度遠大于勞動要素收入初次分配份額和準公共要素(Ⅰ)收入分配份額,勞動要素收入再分配份額對城鄉(xiāng)居民收入基尼系數(shù)貢獻度大于資本要素收入再分配份額和準公共要素(Ⅱ)收入分配份額。 本文基于理論研究和經(jīng)驗研究提出的政策建議是：(1)政府可以通過調(diào)整資本稅稅率改變資本的初始產(chǎn)出彈性,進而提高勞動要素收入在初次分配中的份額。(2)提高直接稅在稅制結構中的比重,以充分發(fā)揮直接稅在要素收入分配方面的調(diào)節(jié)作用。(3)充分利用外資帶來的正溢出效應同時避免因稅收優(yōu)惠政策導致的不正當競爭和要素收入分配的相對扭曲。(4)降低行政壟斷將有助于提高勞動報酬占比實現(xiàn)要素收入分配公平。(5)中國直接稅在降低不平等中的作用有待加強。(6)從調(diào)節(jié)要素收入分配角度需要開征稅收調(diào)節(jié)壟斷基金、污染稅、社會保障稅、壟斷利潤稅等稅種以全面提升稅收對要素收入分配的調(diào)節(jié)功能。
[Abstract]:In recent years, it is an indisputable fact that the distribution share of labor factor income distribution in China has been indisputable, and the lack of the research on the distribution of income distribution leads to the difficulty of making substantial progress in the study of the income distribution of the residents. This paper aims to study the issue of Chinese factor income distribution from the perspective of tax. The theoretical analysis and empirical analysis methods are used to further study the basic theory, path and method of income distribution of tax regulation elements. The main research contents and conclusions are as follows:
On the basis of defining the object of the income distribution of elements and elements, the theory and mechanism of the income distribution of the tax regulation elements are analyzed based on the theory of classicism, neoclassicism, endogenous growth, market failure, Hayek market liberalism and Buchanan's constitutional thought. The theory of this paper is that (1) the government can be regarded as the only one. The "public elements" and the factors of labor and capital share the share of national income. (2) the adjustment of tax on the distribution of factor income includes the initial distribution of factor income and the redistribution of factor income and the adjustment of the primary distribution of the factor income. The tax is mainly through the influence of the price of labor factor and the price of capital factor, and the government is the government. The public products such as education, productive public facilities and other public products are born in the factors of labor and capital as well as the government as an independent "public factor" three ways to participate in the initial distribution of factor income. (3) under the framework of endogenous economic growth model, the government manifests itself in the economic goals of the government through the factor tax rate (production rate) and output elasticity. It affects the distribution of elements of income.
Using the vector autoregression (VAR) and the panel data (Panel Data) system generalized moment method (SYS-GMM) and using China's empirical data to measure the adjustment effect of tax on the distribution of factor income. The empirical study shows that: (1) China's initial distribution share of labor factor income and the share of redistribution of labor factor income in China in recent years are all displayed. The initial distribution share of capital factor income and the redistribution of capital factor income have a rising trend. (2) there is a short-term and long-term dynamic relationship between the indirect tax and its main taxes and labor elements, the initial distribution of the capital elements and the public elements. (3) the indirect tax subject tax is helpful to the initial labor factor income. The increase in the share of the sub distribution and the reduction of the initial distribution share of the capital factor income and the quasi public elements (I) the share of the income distribution; the individual income tax reduces the share of the redistribution of the labor factor income, and the enterprise income tax increases the share of the redistribution of the capital factor income, but the effect is small; the degree of monopoly and the improvement of the import and export of the country are not beneficial to the labor. The initial distribution share of factor income increases the initial distribution share of capital factor income. (4) the contribution of indirect tax proportion to the Gene coefficient of urban and rural residents' income of China is greater than the proportion of direct tax. The contribution of the initial share of capital factor income to the income of urban and rural residents is far greater than the initial share of labor factor income and the quasi income share of the income of urban and rural residents. The public factor (I) the share of income distribution, the contribution of the redistribution of labor factor income to the income Gini coefficient of urban and rural residents is greater than the redistribution of the capital factor income redistribution and the quasi public elements (II) income distribution share.
The policy suggestions based on theoretical and empirical research are as follows: (1) the government can change the initial output elasticity of capital by adjusting the tax rate of capital, and then improve the share of labor factor income in the initial distribution. (2) improve the proportion of direct tax in the structure of the tax system so as to give full play to the distribution of direct tax in the element income distribution. (3) make full use of the positive spillover effects of foreign investment and avoid the relative distortions of unfair competition and factor income distribution caused by preferential tax policies. (4) reducing administrative monopoly will help to improve labor remuneration ratio to realize the fair distribution of factor income. (5) the role of direct tax in China to reduce inequality needs to be achieved. (6) from the angle of regulating factor income distribution, tax regulation monopoly fund, pollution tax, social security tax, monopoly profit tax and other kinds of taxes are required to improve the function of the adjustment of tax on the distribution of factor income in an all-round way.
【學位授予單位】：內(nèi)蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F124.7

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