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

【摘要】：中國(guó)近年來(lái)勞動(dòng)要素收入分配份額呈下降趨勢(shì)已是不爭(zhēng)的事實(shí),而對(duì)要素收入分配研究的缺失導(dǎo)致居民收入分配的研究難以取得實(shí)質(zhì)性進(jìn)展。本論文旨在從稅收視角研究中國(guó)要素收入分配問(wèn)題。本研究在借鑒前人相關(guān)研究成果基礎(chǔ)上采用理論分析與經(jīng)驗(yàn)分析方法,進(jìn)一步研究稅收調(diào)節(jié)要素收入分配的基礎(chǔ)理論、路徑與方法,主要研究?jī)?nèi)容及研究結(jié)論是： 在界定要素和要素收入分配等研究對(duì)象的基礎(chǔ)上依據(jù)古典主義、新古典主義、內(nèi)生增長(zhǎng)、市場(chǎng)失靈、哈耶克市場(chǎng)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(chǔ)理論與機(jī)制。本文理論研究觀點(diǎn)：(1)政府可被視為獨(dú)立的“公共要素”與勞動(dòng)要素和資本要素并列分享國(guó)民收入份額。(2)稅收對(duì)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(duì)要素收入初次分配進(jìn)行調(diào)節(jié),稅收主要通過(guò)影響勞動(dòng)要素價(jià)格和資本要素價(jià)格、政府提供教育、生產(chǎn)性公共設(shè)施等公共產(chǎn)品內(nèi)生于勞動(dòng)要素和資本要素以及政府作為獨(dú)立的‘公共要素”三個(gè)途徑參與要素收入初次分配。(3)在內(nèi)生經(jīng)濟(jì)增長(zhǎng)模型框架下,政府通過(guò)要素稅率(生產(chǎn)稅率)和產(chǎn)出彈性內(nèi)生于政府經(jīng)濟(jì)目標(biāo)而顯著地影響要素收入分配。 運(yùn)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(guó)的經(jīng)驗(yàn)數(shù)據(jù)測(cè)算稅收對(duì)要素收入分配的調(diào)節(jié)效果。本文經(jīng)驗(yàn)研究顯示：(1)中國(guó)近年來(lái)的勞動(dòng)要素收入初次分配份額和勞動(dòng)要素收入再分配份額均表現(xiàn)出下降趨勢(shì),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(shì)。(2)間接稅及其主體稅種與勞動(dòng)要素、資本要素和公共要素的收入初次分配存在短期和長(zhǎng)期動(dòng)態(tài)關(guān)系。(3)間接稅主體稅種有助于勞動(dòng)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(zhǔn)公共要素(Ⅰ)收入分配份額；個(gè)人所得稅降低了勞動(dòng)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��；國(guó)有壟斷程度和進(jìn)出口提高不利于勞動(dòng)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(duì)中國(guó)城鄉(xiāng)居民收入基尼系數(shù)的貢獻(xiàn)度大于直接稅比重,資本要素收入初次分配份額對(duì)城鄉(xiāng)居民收入基尼系數(shù)的貢獻(xiàn)度遠(yuǎn)大于勞動(dòng)要素收入初次分配份額和準(zhǔn)公共要素(Ⅰ)收入分配份額,勞動(dòng)要素收入再分配份額對(duì)城鄉(xiāng)居民收入基尼系數(shù)貢獻(xiàn)度大于資本要素收入再分配份額和準(zhǔn)公共要素(Ⅱ)收入分配份額。 本文基于理論研究和經(jīng)驗(yàn)研究提出的政策建議是：(1)政府可以通過(guò)調(diào)整資本稅稅率改變資本的初始產(chǎn)出彈性,進(jìn)而提高勞動(dòng)要素收入在初次分配中的份額。(2)提高直接稅在稅制結(jié)構(gòu)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(lái)的正溢出效應(yīng)同時(shí)避免因稅收優(yōu)惠政策導(dǎo)致的不正當(dāng)競(jìng)爭(zhēng)和要素收入分配的相對(duì)扭曲。(4)降低行政壟斷將有助于提高勞動(dòng)報(bào)酬占比實(shí)現(xiàn)要素收入分配公平。(5)中國(guó)直接稅在降低不平等中的作用有待加強(qiáng)。(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(huì)保障稅、壟斷利潤(rùn)稅等稅種以全面提升稅收對(duì)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(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F124.7

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