稅收對居民收入分配的效應(yīng)研究
發(fā)布時間：2019-02-23 16:23
【摘要】：轉(zhuǎn)軌時期在“效率優(yōu)先，兼顧公平”原則的指引下，居民的總體收入水平獲得實質(zhì)性提高，然而居民間收入分配格局也隨之發(fā)生變化。當(dāng)前居民收入分配差距過大的問題受到社會各界密切關(guān)注，也與我國構(gòu)建和諧社會的理念相背離。若只依靠市場機制自發(fā)調(diào)節(jié)，政府不加以調(diào)控，，勢必影響經(jīng)濟發(fā)展與社會安定，造成社會成員的競爭起點不公平，就可能導(dǎo)致收入差距的“馬太效應(yīng)”，財富集中度將會越來越高，收入差距不斷拉大并引起貧富兩極分化。 因此，在當(dāng)前居民收入分配格局不容樂觀的形勢下，縮小居民收入差距、促進收入公平分配作為一項十分復(fù)雜的系統(tǒng)工程被提上日程，需要政府采用各種政策工具進行有效調(diào)控，其中稅收政策是政府調(diào)節(jié)收入差距的重要政策工具之一，在居民收入形成的不同環(huán)節(jié)全面發(fā)揮作用，在促進收入分配公平方面具有其他手段不可替代的特性與優(yōu)勢，運用稅收手段促進收入公平分配是政府調(diào)控政策的理性選擇。 本文在對相關(guān)概念和稅負轉(zhuǎn)嫁、歸宿理論等基本理論進行梳理的基礎(chǔ)上，構(gòu)建了基于公平原則的稅收調(diào)控理論模型。首先從我國居民收入分配差距過大的現(xiàn)狀出發(fā)，分別從城鄉(xiāng)之間、區(qū)域之間和行業(yè)之間的居民收入差距這三個不同層面來探析我國居民收入分配的全貌，進而對相關(guān)稅種的收入調(diào)控現(xiàn)狀進行一般性考察。然后采用替代方法,選取2001-2012年《中國統(tǒng)計年鑒》中的七等份城鎮(zhèn)居民收入數(shù)據(jù)對稅收的收入調(diào)控效應(yīng)進行定量研究與評價；論文是從理論分析與實證研究兩個維度來探析稅收調(diào)控居民收入差距的效應(yīng)問題。繼而在借鑒國內(nèi)外相關(guān)研究與實踐經(jīng)驗的基礎(chǔ)上，從稅制模式、流轉(zhuǎn)稅稅制、個人所得稅制、稅收調(diào)控體系建設(shè)等方面對優(yōu)化我國居民收入分配格局提出了相關(guān)財稅政策建議。
[Abstract]:In the transitional period, under the guidance of the principle of "efficiency first, taking equity into account", the overall income level of residents has been substantially improved, but the income distribution pattern among residents has also changed. At present, the problem of excessive income distribution gap has attracted close attention from all walks of life and deviated from the idea of building a harmonious society in our country. If the market mechanism alone adjusts spontaneously and the government does not regulate it, it will inevitably affect economic development and social stability, resulting in an unfair starting point for competition among members of society, and may lead to the "Matthew effect" of the income gap. Wealth concentration will increase, income inequality will widen and lead to polarization between the rich and the poor. Therefore, in the current situation of income distribution pattern of residents is not optimistic, narrowing the income gap and promoting fair distribution of income has been put on the agenda as a very complicated system project. It is necessary for the government to adopt various policy tools for effective regulation, among which the tax policy is one of the important policy tools for the government to adjust the income gap, and it plays a full role in the formation of residents' income. There are irreplaceable characteristics and advantages in promoting income distribution fairness. It is the rational choice of government regulation and control policy to use tax means to promote income fair distribution. On the basis of combing the related concepts and the basic theories of tax burden transfer and end-result theory, this paper constructs a theoretical model of tax regulation and control based on the principle of fairness. First of all, from the current situation that the gap of income distribution of our country residents is too large, from the three different levels of income gap between urban and rural areas, between regions and industries, to analyze the overall picture of the income distribution of residents in our country. Then the related tax income regulation and control status of the general investigation. Then, by using the alternative method, we choose the seven equal urban residents' income data from 2001-2012 to carry on the quantitative research and the appraisal to the tax revenue regulation effect; This paper explores the effects of taxation on the income gap between residents in terms of theoretical analysis and empirical research. Then, on the basis of the relevant research and practical experience at home and abroad, this paper puts forward some suggestions on optimizing the pattern of income distribution in China from the aspects of tax system model, turnover tax system, individual income tax system, tax regulation system construction and so on.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F124.7;F812.42
本文編號：2428997
[Abstract]:In the transitional period, under the guidance of the principle of "efficiency first, taking equity into account", the overall income level of residents has been substantially improved, but the income distribution pattern among residents has also changed. At present, the problem of excessive income distribution gap has attracted close attention from all walks of life and deviated from the idea of building a harmonious society in our country. If the market mechanism alone adjusts spontaneously and the government does not regulate it, it will inevitably affect economic development and social stability, resulting in an unfair starting point for competition among members of society, and may lead to the "Matthew effect" of the income gap. Wealth concentration will increase, income inequality will widen and lead to polarization between the rich and the poor. Therefore, in the current situation of income distribution pattern of residents is not optimistic, narrowing the income gap and promoting fair distribution of income has been put on the agenda as a very complicated system project. It is necessary for the government to adopt various policy tools for effective regulation, among which the tax policy is one of the important policy tools for the government to adjust the income gap, and it plays a full role in the formation of residents' income. There are irreplaceable characteristics and advantages in promoting income distribution fairness. It is the rational choice of government regulation and control policy to use tax means to promote income fair distribution. On the basis of combing the related concepts and the basic theories of tax burden transfer and end-result theory, this paper constructs a theoretical model of tax regulation and control based on the principle of fairness. First of all, from the current situation that the gap of income distribution of our country residents is too large, from the three different levels of income gap between urban and rural areas, between regions and industries, to analyze the overall picture of the income distribution of residents in our country. Then the related tax income regulation and control status of the general investigation. Then, by using the alternative method, we choose the seven equal urban residents' income data from 2001-2012 to carry on the quantitative research and the appraisal to the tax revenue regulation effect; This paper explores the effects of taxation on the income gap between residents in terms of theoretical analysis and empirical research. Then, on the basis of the relevant research and practical experience at home and abroad, this paper puts forward some suggestions on optimizing the pattern of income distribution in China from the aspects of tax system model, turnover tax system, individual income tax system, tax regulation system construction and so on.
【學(xué)位授予單位】：哈爾濱理工大學(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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