本文選題：城鎮(zhèn)居民稅收負擔 + 收入均等指數(shù)��； 參考：《浙江財經(jīng)大學》2013年碩士論文

【摘要】：當前我國居民收入分配存在較大的差距已是不爭的事實。農(nóng)村居民收入分配差距、城鎮(zhèn)居民收入分配差距、城鄉(xiāng)收入分配差距使得我國居民收入分配更為復雜。伴隨著城鎮(zhèn)化進度的加快，未來會有大量的農(nóng)村人口轉(zhuǎn)為城鎮(zhèn)人口。如果現(xiàn)階段，我國沒有調(diào)整好城鎮(zhèn)居民的收入分配差距，那么在在城鎮(zhèn)的過程中，極有可能出現(xiàn)新的“二元經(jīng)濟”。在這三大收入分配差距中，能通過稅收調(diào)節(jié)使收入差距適當縮小的只有城鎮(zhèn)居民收入分配差距，因此進一步完善和優(yōu)化稅收制度能為城鎮(zhèn)居民收入分配差距的調(diào)控提供良好的制度保障。 本文考察的稅收視角是城鎮(zhèn)居民稅收負擔和稅制結(jié)構(gòu)。從稅收調(diào)節(jié)收入分配差距的理論機制出發(fā)，以各收入等級的城鎮(zhèn)居民的平均全部年收入作為稅前收入，平均每人可支配收入作為稅后收入，引入收入均值指數(shù)作為測度城鎮(zhèn)居民收入分配差距的工具計算1994～2011年間的稅前稅后收入均等指數(shù)，結(jié)果顯示我國城鎮(zhèn)居民稅前、稅后收入均等指數(shù)基本呈不斷增大的趨勢，說明城鎮(zhèn)居民收入差距在1994年就已經(jīng)開始持續(xù)拉大。1994～2001年和2009～2011年，稅后收入均等指數(shù)大于稅前收入均等指數(shù)，即稅收進一步惡化了城鎮(zhèn)居民的收入分配差距，除了2002年，即使是2003～2008年之間稅收對城鎮(zhèn)居民收入分配差距稍有改善，但其作用微乎其微。接下來，對城鎮(zhèn)居民收入分配差距擴大的稅收原因做定性分析。 在實證方面，本文利用城鄉(xiāng)居民收入比作為從稅收總收入中城鎮(zhèn)居民繳納稅收和農(nóng)村居民繳納稅收的比例，從而計算得到城鎮(zhèn)居民稅收負擔。通過實證發(fā)現(xiàn)當滯后期取1時，在5%的顯著水平下，城鎮(zhèn)居民收入均等指數(shù)是城鎮(zhèn)居民稅收負擔的格蘭杰原因。而不管滯后期取多少，城鎮(zhèn)居民稅收負擔都不是城鎮(zhèn)居民收入均等指數(shù)的格蘭杰原因�；贏DL的誤差修正模型說明，從長期來看，城鎮(zhèn)居民收入均等指數(shù)每增大1%，城鎮(zhèn)居民稅收負擔就增長0.9802%。這表明，我國城鎮(zhèn)居民稅收負擔沒有發(fā)揮調(diào)節(jié)其收入分配的作用。相反，城鎮(zhèn)居民收入分配差距的擴大導致了城鎮(zhèn)居民稅收負擔的增加，進一步說明了一味的追求稅收絕對量增長或降低對收入分配的影響是無效的，稅種之間的有效配置以及稅制結(jié)構(gòu)的完善對收入分配到才能產(chǎn)生實質(zhì)影響。然后再分析稅制結(jié)構(gòu)及其涉及的稅種調(diào)節(jié)收入分配的作用，指出稅種有效配置和稅制結(jié)構(gòu)優(yōu)化的方向。 本文建立稅種稅負水平、Suits指數(shù)和稅前稅后收入均等指數(shù)的變化三個評價指標說明流轉(zhuǎn)稅和個人所得稅對城鎮(zhèn)居民收入分配差距的調(diào)節(jié)效應。流轉(zhuǎn)稅稅額根據(jù)年鑒中我國收入等級分的城鎮(zhèn)居民家庭每人年均八類消費支出情況分類計算。結(jié)果顯示：（1）增值稅對城鎮(zhèn)居民收入分配的逆向調(diào)節(jié)主要是由于低稅率的增值稅累退程度較大，低收入戶承擔的低稅率的增值稅稅負水平要遠遠高于高收入戶，前者幾乎是后者的3倍。（2）從各個應稅項目來看，消費稅兼有累退性和累進性，最后表現(xiàn)出來的消費稅整體的累進或累進性并不確定，消費稅稅后與稅前收入均等指數(shù)差額有正有負，差額較小，這說明我國消費稅定位調(diào)節(jié)高收入者消費的功能并沒有充分發(fā)揮出來。（3）營業(yè)稅出來的累進性主要源于文化娛樂這類需求彈性大的項目，營業(yè)稅在一定程度上縮小了城鎮(zhèn)居民城鎮(zhèn)居民收入分配差距，營業(yè)稅稅后的收入均等指數(shù)大致縮小了0.08%。雖然縮小的程度較小，但是體現(xiàn)了稅制設(shè)計對高收入者的調(diào)節(jié)。（4）由于增值稅、消費稅和營業(yè)稅三稅疊加影響，流轉(zhuǎn)稅整體上表現(xiàn)出累退性，對城鎮(zhèn)居民收入分配產(chǎn)生了逆向調(diào)節(jié)作用。（5）個人所得稅在我國稅收總收入中所占的比重較低，雖然累進程度高，但是對城鎮(zhèn)居民收入分配的調(diào)節(jié)力度不夠。（6）流轉(zhuǎn)稅呈現(xiàn)出的累退性，在很大程度上抵消了個人所得稅超額累進稅率對城鎮(zhèn)居民收入分配起到的正向調(diào)節(jié)作用，加上其他稅種的綜合影響，我國城鎮(zhèn)居民稅后收入分配差距持續(xù)擴大。 根據(jù)上述分析，本文為政府的稅收政策提出了中肯、科學的建議。同時指出稅收的主要功能還是有效組織財政收入，，對居民收入分配差距的調(diào)節(jié)能力有限。調(diào)節(jié)收入分配不能割裂提高低收入者收入和降低高收入者收入兩者的聯(lián)系，稅收對收入分配的調(diào)節(jié)只能做到對高收入者收入的調(diào)節(jié)，無法調(diào)節(jié)低收入者的收入分配差距。就我國目前的形勢來說，應以提高低收入者收入為主，這就需要政府轉(zhuǎn)移支付發(fā)揮作用。因此，我國必須將稅收同政府轉(zhuǎn)移支付統(tǒng)一起來，建立多層次的收入分配調(diào)節(jié)制度。
[Abstract]:There is an indisputable fact that there is a big gap between the income distribution of the residents in our country. The income distribution gap of rural residents, the income distribution gap between urban and rural residents and the gap between urban and rural income distribution make the income distribution more complex in our country. With the acceleration of urbanization progress, there will be a large number of rural population turn into urban population in the future. At the stage, China has not adjusted the income distribution gap of urban residents, so in the process of town, it is very likely that the new "two yuan economy" will appear. In the three income distribution gap, the income gap can be narrowed appropriately by tax adjustment, only the income distribution gap between urban residents can be reduced, so the tax system is further improved and optimized. Degree can provide a good system guarantee for the regulation of income distribution gap of urban residents.
The tax view of this article is the tax burden and tax structure of urban residents. From the theoretical mechanism of the income distribution gap, the average annual income of urban residents of each income grade is taken as pre tax income, and the average per capita disposable income is the income after tax, and the average index of income is introduced as the measure of urban residents' income. The income equality index of 1994~2011 years after tax is calculated by the tool of distribution gap. The results show that the average income equality index of the urban residents is basically increasing before tax in China. It shows that the income gap of urban residents has begun to widen from.1994 to 2001 and 2009~2011 years in 1994, and the income equality index after tax. More than pre tax income equality index, that is, tax revenue further worsened the income distribution gap between urban residents, except in 2002, even 2003~2008 years between the income distribution gap of urban residents slightly improved, but its role is very little. Next, the tax reasons for the income distribution gap of urban residents are qualitatively analyzed.
On the empirical aspect, this paper makes use of the ratio of urban and rural residents' income to tax revenue of urban residents and rural residents to calculate the tax burden of urban residents. Through the empirical study, it is found that the income equal index of urban residents is the tax burden of urban residents at a significant level of 5% when the lag period is 1. The tax burden of urban dwellers is not the Grainger reason of the urban residents' income equal index. The ADL based error correction model shows that, in the long run, the income equal index of urban residents increases by 1%, and the tax burden of urban residents increases by 0.9802%., which indicates that the tax revenue of urban residents in China is the tax revenue of urban dwellers. On the contrary, the expansion of the income distribution gap between urban and urban residents leads to the increase of tax burden on urban residents, which further illustrates that the effect of tax absolute growth or reduction on income distribution is ineffective, the effective allocation of taxes and the improvement of tax structure The effect of the tax structure and its related taxes on the distribution of income is analyzed, and the effective allocation of taxes and the direction of the optimization of the tax structure are pointed out.
This paper sets up the tax burden level, the Suits index and the change of the income equality index after tax after tax. Three evaluation indexes show the adjustment effect of the turnover tax and individual income tax on the income distribution gap of urban residents. The tax rate of the circulation tax is classified according to the annual average of eight types of consumption expenditure per person in the urban household. The results show that: (1) the reverse regulation of value-added tax on urban residents' income distribution is mainly due to the greater degree of retreating of VAT of low tax rate, and the low income tax burden of low income households is far higher than that of high income tax income tax, the former is almost 3 times the latter. (2) from the various taxable projects, the consumption tax has the regressive nature. And progressiveness, the overall accumulation or progressiveness of the consumption tax is not determined. The difference between the consumption tax and the pre tax income equal index is positive, and the difference is small. This shows that the function of the consumption tax in China is not fully realized. (3) the progressive nature of the business tax is mainly derived from cultural entertainment. The business tax has narrowed the income distribution gap between urban residents and urban residents to a certain extent. The income equality index after business tax is roughly reduced by 0.08%., but it reflects the adjustment of tax system design to high income people. (4) three tax overlapped due to value-added tax, consumption tax and business tax. In addition, the transfer tax on the whole shows the regressive nature of the income distribution of urban residents. (5) the proportion of individual income tax in the total income of our country is low, although the progressive degree is high, but the adjustment of urban residents' income distribution is not enough. (6) the turnover tax presents the regressive nature, to a great extent. It counteracts the positive adjustment of the income tax rate of the individual income tax on the income distribution of urban residents, and the comprehensive influence of other kinds of taxes, the gap of the income distribution after tax of urban residents in China continues to expand.
According to the above analysis, this paper puts forward the pertinent and scientific suggestions for the government's tax policy. At the same time, it points out that the main function of the tax revenue is to organize the fiscal revenue effectively, and the adjustment ability of the income distribution gap is limited. The adjustment of income distribution can only regulate the income of the high income people and can not adjust the income distribution gap of the low income people. As to the current situation in China, it is necessary to raise the income of the low-income people, which needs the government transfer payment to play a role. Therefore, our country must unite the tax with the government transfer payment and establish the multi-layer. The adjustment system of income distribution.
【學位授予單位】：浙江財經(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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