本文關(guān)鍵詞：中國個人所得稅收入之謎研究　出處：《對外經(jīng)濟貿(mào)易大學》2016年博士論文　論文類型：學位論文

  更多相關(guān)文章： 個人所得稅 勞動收入占比 非正規(guī)經(jīng)濟 稅收努力 征稅激勵

【摘要】：改革開放以來,中國經(jīng)濟創(chuàng)造了奇跡,GDP從1978年的3650.2億元,增加至2014年的636462.7億元,總量在世界排名第二。中國的稅收結(jié)構(gòu)一直在變化,所得稅占比一直在增加。即便如此,流轉(zhuǎn)稅仍是我國的主體稅種,所得稅處于相對次要地位,我國個人所得稅占稅收收入比重一直在6%左右,比重遠低于其他國家,我國的經(jīng)濟奇跡并未在個人所得稅收入上得到充分體現(xiàn)。從某種意義上說,存在一個中國經(jīng)濟增長的“個稅之謎”。本文以個人所得稅為研究對象,致力于從理論和實證、經(jīng)濟和政治的角度對中國的“個稅之謎”做出解釋,具體內(nèi)容和主要結(jié)論如下:第1章介紹本文的研究背景、研究意義,從五個不同的角度系統(tǒng)地梳理了目前國內(nèi)外對個人所得稅變化路徑、稅收潛力等方面的相關(guān)研究,并作出了述評。結(jié)合現(xiàn)有的研究,提出了本文的研究方法和研究思路,并對論文中涉及的數(shù)據(jù)進行了介紹。最后,介紹了本文研究的創(chuàng)新之處,并提出了之后進一步研究的方向。第2章對中國個人所得稅的歷史沿革進行了梳理,并總結(jié)出了中國稅制結(jié)構(gòu)的五個典型性特征:個稅占稅收收入的比重先上升后下降;個稅占稅收收入的比重低于其他國家,不僅低于經(jīng)濟總量與中國相當?shù)拇蟛糠职l(fā)達國家,也低于人均經(jīng)濟總量與中國相當?shù)陌l(fā)展中國家;工薪所得稅占稅收收入的比重不斷上升;中國總的稅收收入更多的依賴流轉(zhuǎn)稅;中國個人所得稅的法定稅率并不低。明確了中國個人所得稅變化的現(xiàn)實路徑。第3章借鑒經(jīng)典的最優(yōu)所得稅模型,首先對理論模型進行了簡要介紹,并分析了理論模型的結(jié)果成立的前提。其次,分別從中國的稅收決策過程、經(jīng)濟增長背后的收入分配、征稅動力、個人所得稅在中國公共服務融資中的地位,以及中國的逃避稅問題五個角度,研究了中國的現(xiàn)實與基準理論模型的偏離。具體來說,雖然基準理論模型的結(jié)果表明,隨著經(jīng)濟的增長,選民的擴張,政府規(guī)模也會隨之擴大。但是,由于中國特殊的稅收決策過程,再分配政策的“失靈”,優(yōu)先發(fā)展工業(yè)的戰(zhàn)略,對土地資源、債務、流轉(zhuǎn)稅等的依賴,以及大量的逃避稅規(guī)模,導致中國的現(xiàn)實與基準理論模型之間存在較大偏離。決定稅收規(guī)模的決定性因素是稅基,接下來的兩章,本文從窄稅基“勞動收入”和寬稅基“中國經(jīng)濟結(jié)構(gòu)”的角度,對中國個人所得稅的變化進行了實證檢驗;另外,對于一個國家而言,稅基并不能自動轉(zhuǎn)化為國家的稅收收入,需要一定的制度投資和有效的政府效率,因此,從經(jīng)濟角度分析了中國個人所得稅的變化路徑之后,本文繼續(xù)從政治制度的角度對中國的個人所得稅變化路徑作出了解釋,這是第6章和第7章的內(nèi)容。具體而言,本文主要得出如下結(jié)論:第4章的研究表明,勞動收入占國民收入比重下降,居民收入增長滯后于經(jīng)濟增長,是我國個稅占比較低的重要原因。研究表明,中國的勞動收入占比與經(jīng)濟增長之間存在U型關(guān)系,個稅占比與經(jīng)濟增長之間,亦存在U型關(guān)系。當人均GDP超過67161.02元時,經(jīng)濟增長對個稅占比具有正向促進作用。若以中國人均GDP年均增長率為7%計算,從2020年開始,經(jīng)濟增長的成果會開始在個人所得稅上得到體現(xiàn)。第5章的研究表明,中國經(jīng)濟增長中大量的非正規(guī)經(jīng)濟,是中國個稅占比較低的又一重要原因。從非正規(guī)就業(yè)來看,中國的非正規(guī)就業(yè)人數(shù),從1995年的39912萬人,增加至2014年的59258萬人。1995年,中國非正規(guī)經(jīng)濟規(guī)模為21344.94億元,占當年GDP的比重為34.92%,到2014年,中國非正規(guī)經(jīng)濟規(guī)模為333853.65億元,占當年GDP比重52.48%。1995~2014年,中國非正規(guī)經(jīng)濟規(guī)模年均增長率為15.88%。第6章的研究結(jié)論是:導致中國個稅占比較低的又一原因是,中國稅務部門的稅收努力程度較低。國際比較表明,中國雖然財政能力投資較高,但是稅收努力程度較低。值得注意的是,雖然稅務部門努力程度較低,但是,增加稅收努力程度,可能會存在一定的“副作用”,部分地區(qū),尤其是西部地區(qū),增加稅收努力程度雖然會帶來當年個稅占比的增加,但有可能是“寅吃卯糧”的結(jié)果,并不能帶來長期的稅收結(jié)構(gòu)的轉(zhuǎn)變。第7章的研究結(jié)論是,中國對其他流轉(zhuǎn)稅和非稅收入的依賴,并沒有減少地方政府征收個人所得稅的激勵,這可能與地方政府財源不足有關(guān)。對企業(yè)所得稅的征收則在一定程度上減少了征收個人所得稅的激勵。企業(yè)所得稅占稅收收入比重每增加1個百分點,個人所得稅占稅收收入比重會下降0.013個百分點。第8章總結(jié)全文,概括了本文的主要研究結(jié)論,并提出了對應的政策建議。
[Abstract]:Since the reform and opening up, China economic miracle, GDP from 365 billion 20 million yuan in 1978, increased to $63 trillion and 646 billion 270 million in 2014, the total ranked second in the world. The China tax structure has been changed, the income tax ratio has been increased. Even so, the turnover tax is still our main taxes, income tax in a relatively minor position, China's personal income tax accounted for the proportion of tax revenue has been around 6%, the proportion is far lower than that of other countries, China's economic miracle has not been fully reflected in the personal income tax revenue. In a sense, there is a country's economic growth in the "tax puzzle". Based on the personal income tax as the research object committed to, from the theoretical and empirical, economic and political perspectives on the China "tax puzzle" to explain the specific contents and main conclusions are as follows: the first chapter introduces the research background, research significance, from five A different point of view systematically at home and abroad on the personal income tax change path of tax potential, and made a review. Combining with the existing research, this paper puts forward the research methods and research ideas, and the related data in the paper are introduced. Finally, this paper presents a study on the after the innovation, and puts forward the direction of further research. The second chapter of history of Chinese personal income tax are summarized, and summarizes five typical characteristics of China tax structure: the proportion of tax revenue increased first and then decreased; the tax accounted for the proportion of tax revenue is lower than in other countries, not only lower than the economy the total and China in most developed countries, the developing countries is also lower than the per capita GDP and Chinese equivalent; wage income tax revenue accounted for the rising proportion of total tax in China; Rely more on tax revenue; China personal income tax statutory tax rate is not low. The real path clear Chinese personal income tax changes. The third chapter uses the optimal income tax model, firstly, the theoretical model was introduced, and the analysis of the results of the theoretical model of the premise of the establishment. Secondly, from the the decision making process Chinese tax, income distribution, economic growth behind the taxation power, the status of personal income tax in China public service financing in five aspects, and China tax evasion problem, study the deviation between real and theoretical model of the Chinese benchmark. Specifically, although the benchmark model results show that with the economy growth, the expansion of government scale voters, will also expand. However, due to Chinese special tax redistribution policy decision-making process, the "failure", giving priority to the development of industrial strategy on land Resources, debt, on turnover tax, and a large scale of tax avoidance and evasion, leading to the presence of a large deviation between the reality and the theoretical model. China benchmark is the decisive factor for the size of the tax base, the following two chapters, this article from the narrow tax base "labor income" and "wide tax base Chinese economic structure" point of view, change the China personal income tax for the empirical testing; in addition, for a country, the tax base does not automatically translate into the country's tax revenue system, need to invest a certain and effective government efficiency, therefore, after the analysis of the path of change from the economic point of Chinese personal income tax, this paper continues to China personal income tax change path from the political system explain, this is the sixth chapter and the seventh chapter. Specifically, the main conclusions are as follows: the fourth chapter study, labor income The decline in the proportion of total national income, income growth lags behind economic growth, is China's tax accounted for an important reason is low. The study shows that the Chinese the labor income share of U type relationship between ratio and economic growth, tax proportion with the economic growth, also has the U type relationship. When the per capita GDP of more than 67161.02 yuan on the economic growth, tax accounting has a positive role in China per capita GDP average annual growth rate of 7%, from the beginning of 2020, the results of economic growth will begin to be reflected in the personal income tax. The fifth chapter of the study showed that China economic growth in a large number of informal economy, accounting for a tax is Chinese an important reason is low. From the view of informal employment, informal employment Chinese, from 399 million 120 thousand in 1995, increased to 592 million 580 thousand in 2014.1995 years, China informal economy scale is 2 trillion and 134 billion 494 million yuan, accounting for the year The proportion of GDP was 34.92%, to 2014, Chinese informal economy scale is 33 trillion and 385 billion 365 million yuan, accounting for the proportion of GDP in 52.48%.1995~2014, the regular economic scale with an average annual growth rate of 15.88%. of the sixth chapter is the conclusion of China: lead China non tax accounting for another reason is relatively low, Chinese Tax Department tax effort is low. International comparison shows that, although the financial ability China high investment but low degree of tax effort. It is worth noting that, although the tax department to low level, but increase the tax effort, there may be a "side effect", in some areas, especially in the western region, increase the tax effort though will bring when the proportion of tax increases, but there may be a "deficit" results, and can not bring long-term tax structure change. The seventh chapter is the research conclusion is that in the country of other tax and On non tax revenue, did not reduce the local government to levy personal income tax incentives, which may be related to local government revenue. For the collection of enterprise income tax is reduced to a certain extent to levy personal income tax incentive. Every 1 percentage point increase in corporate income tax accounted for the proportion of income tax, personal income tax accounted for the proportion of tax revenue will decline by 0.013 percentage points. The eighth chapter summarizes the main conclusions of this paper, and put forward the corresponding policy proposal.

【學位授予單位】：對外經(jīng)濟貿(mào)易大學
【學位級別】：博士
【學位授予年份】：2016
【分類號】：F812.42
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本文編號：1390691