【摘要】：近年來,隨著我國稅制改革步伐的加緊進(jìn)行,學(xué)者對于各稅收手段對調(diào)節(jié)居民收入再分配效應(yīng)的關(guān)注日益增多,提高所得稅比重的呼聲不斷。但是個(gè)人所得稅在我國開征時(shí)間較短,難以被居民廣泛接受,且征收管理水平有限,因此改革困難重重。文中在國內(nèi)外學(xué)者的理論研究基礎(chǔ)上,結(jié)合我國目前的實(shí)際情況,首先,通過稅前稅后基尼系數(shù)和K指數(shù)方法的運(yùn)算,分別估算出城鎮(zhèn)居民個(gè)人所得稅和貨勞稅的收入再分配效應(yīng)和累進(jìn)性。其次,以相同方法對農(nóng)村居民個(gè)人所得稅和貨勞稅的收入再分配效應(yīng)進(jìn)行實(shí)證分析。第三,將各稅收手段對城鎮(zhèn)和農(nóng)村居民收入再分配效應(yīng)加以擬合,得出我國城鄉(xiāng)整體稅收收入分配效應(yīng)。研究發(fā)現(xiàn),個(gè)人所得稅具有累進(jìn)性,能夠起到調(diào)節(jié)收入水平的稅收作用,且2005年-2011年間個(gè)人所得稅對城鄉(xiāng)居民收入再分配效應(yīng)逐步提高,但是累進(jìn)性比較微弱。城鄉(xiāng)居民個(gè)人所得稅平均稅率在0.5%-0.9%之間,整體稅收負(fù)擔(dān)較輕。貨勞稅收入再分配效應(yīng)2005年—2011年間在-0.007--0.011之間波動(dòng),具有明顯的累退性,對居民收入水平有逆向調(diào)節(jié)作用,且貨勞稅逆向調(diào)節(jié)作用大于個(gè)人所得稅的正向調(diào)節(jié)作用,城鄉(xiāng)居民貨勞稅平均稅率在9.5%-9.9%之間,整體稅負(fù)較重。依據(jù)此研究結(jié)論,提出政策建議,調(diào)整稅制結(jié)構(gòu),增加個(gè)人所得稅在稅收收入總額中所占比例,相應(yīng)降低貨勞稅比例,以進(jìn)一步有效發(fā)揮稅收對于縮小貧富差距的作用。在提高個(gè)人所得稅比例的同時(shí)要更加注重稅收的橫向公平和縱向公平原則。稅制改革要穩(wěn)步進(jìn)行,不能操之過急,否則將不利于我國經(jīng)濟(jì)和政治穩(wěn)定。
[Abstract]:In recent years, with the rapid development of tax reform in China, scholars pay more and more attention to the effect of adjusting the redistribution of residents' income by various means of taxation, and call for increasing the proportion of income tax. However, personal income tax in China is a short period of time, difficult to be widely accepted by the residents, and the management level is limited, so the reform is difficult. Based on the theoretical research of domestic and foreign scholars and the current situation of our country, firstly, the calculation of Gini coefficient before and after tax and K index method is carried out. The income redistribution effect and progressiveness of individual income tax and cargo and labor tax of urban residents are estimated respectively. Secondly, this paper empirically analyzes the income redistribution effect of rural residents' personal income tax and cargo and labor tax with the same method. Thirdly, the income redistribution effect of urban and rural residents is fitted by various tax means, and the overall tax income distribution effect between urban and rural areas in China is obtained. It is found that personal income tax is progressive and can play a tax role in regulating income level, and the effect of personal income tax on income redistribution of urban and rural residents gradually increases from 2005 to 2011, but the progressive effect is relatively weak. The average personal income tax rate of urban and rural residents is between 0.5% and 0.9%, and the overall tax burden is relatively light. The redistribution effect of cargo and labor tax income fluctuates between -0.007 and 0.011 from 2005 to 2011, which has obvious regressive effect, and has the reverse effect on the income level of residents. The reverse regulation effect of goods and labor tax is greater than the positive adjustment of individual income tax. The average tax rate of urban and rural residents is between 9.5% and 9.9%, and the overall tax burden is heavy. On the basis of this conclusion, some suggestions are put forward, such as adjusting the structure of tax system, increasing the proportion of individual income tax in the total tax revenue and reducing the proportion of goods and labor tax accordingly, so as to further exert the effect of tax on narrowing the gap between the rich and the poor. At the same time, we should pay more attention to the principle of horizontal and vertical equity. The reform of tax system should be carried out steadily and not in haste, otherwise it will be unfavorable to the economic and political stability of our country.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F124.7;F812.42

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