本文選題：個(gè)人所得稅 + 存量財(cái)產(chǎn)　； 參考：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：收入分配問題一直以來(lái)都是經(jīng)濟(jì)學(xué)界長(zhǎng)期關(guān)注的理論問題,同時(shí)也是各國(guó)政府普遍關(guān)心的實(shí)踐問題。中國(guó)作為一個(gè)新興的發(fā)展中國(guó)家在歷經(jīng)了改革開放三十多年后取得了舉世矚目的經(jīng)濟(jì)成就,綜合國(guó)力和人民生活水平都得到了極大的提高。與改革開放初相比,如今的居民收入來(lái)源更加廣泛,投資渠道增多,收入水平也得到大幅度提高。2015年,我國(guó)城鎮(zhèn)居民可支配收入達(dá)到了31195元,是1978年的90多倍。與此同時(shí),收入差距持續(xù)擴(kuò)大以及社會(huì)財(cái)富分配相對(duì)集中的問題也日趨嚴(yán)重,成為影響我國(guó)社會(huì)穩(wěn)定與經(jīng)濟(jì)持續(xù)健康發(fā)展的重大隱患。根據(jù)國(guó)家統(tǒng)計(jì)局發(fā)布的數(shù)據(jù),2000年以來(lái)我國(guó)居民收入的基尼系數(shù)一直在0.4以上,2008年甚至達(dá)到了0.491,不斷擴(kuò)大的收入差距已經(jīng)成為當(dāng)今社會(huì)最為關(guān)注的問題。財(cái)產(chǎn)性收入不僅是居民收入的重要組成部分,同時(shí)也是衡量一個(gè)國(guó)家富裕程度的標(biāo)志,盡管目前我國(guó)居民財(cái)產(chǎn)性收入占可支配收入的比例還比較低,但擁有很大的增長(zhǎng)潛力。財(cái)產(chǎn)及財(cái)產(chǎn)性收入的分布情況直接影響到我國(guó)居民的收入及收入差距。自上個(gè)世紀(jì)90年代以來(lái),我國(guó)居民財(cái)產(chǎn)性收入開始快速增長(zhǎng),增長(zhǎng)速度超過工薪收入、轉(zhuǎn)移性收入以及其他收入,城鎮(zhèn)居民財(cái)產(chǎn)性收入占可支配收入的比重從2008年的2%上升到2014年9%。一般來(lái)說(shuō),在同一經(jīng)濟(jì)體中,財(cái)產(chǎn)分布的基尼系數(shù)往往高于收入分布的基尼系數(shù),特別是在金融財(cái)產(chǎn)、房產(chǎn)等方面其分布的不平衡程度更為顯著。根據(jù)國(guó)家統(tǒng)計(jì)局2002年發(fā)布的《首次中國(guó)城市居民家庭財(cái)產(chǎn)調(diào)查總報(bào)告》顯示,截至2002年6月底,我國(guó)最低收入10%的家庭其財(cái)產(chǎn)總額僅占居民財(cái)產(chǎn)總額的1.4%,而最高收入10%的家庭其財(cái)產(chǎn)總額占全部居民財(cái)產(chǎn)總額的比例高達(dá)45%。2002年,城鎮(zhèn)居民家庭財(cái)產(chǎn)分布的基尼系數(shù)已經(jīng)達(dá)到0.51,遠(yuǎn)遠(yuǎn)高于城鎮(zhèn)居民收入的基尼系數(shù)0.32,由此導(dǎo)致來(lái)源于居民家庭財(cái)產(chǎn)的財(cái)產(chǎn)性收入的基尼系數(shù)也將大大高于居民一般收入的基尼系數(shù),從而進(jìn)一步擴(kuò)大目前我國(guó)已經(jīng)岌岌可危的收入分配差距。稅收作為政府調(diào)節(jié)居民收入分配的重要政策手段具有其深刻的理論淵源和政策依據(jù),并在縮小居民收入差距的作用上被人們寄予厚望,尤其是針對(duì)個(gè)人所得征收的個(gè)人所得稅。為此,深入分析我國(guó)居民財(cái)產(chǎn)性收入的稅收調(diào)節(jié)作用,對(duì)正確認(rèn)識(shí)目前我國(guó)居民財(cái)產(chǎn)分布及財(cái)產(chǎn)性收入的差距,了解當(dāng)前個(gè)人所得稅對(duì)財(cái)產(chǎn)性收入發(fā)揮的稅收調(diào)節(jié)作用的效果,進(jìn)而探討縮小我國(guó)居民財(cái)產(chǎn)性收入差距的政策措施具有十分重要的現(xiàn)實(shí)意義。本文分五個(gè)部分對(duì)個(gè)人所得稅關(guān)于財(cái)產(chǎn)性收入的調(diào)節(jié)效應(yīng)展開研究:第一部分為導(dǎo)論部分,主要介紹了本文的選題背景、研究意義、國(guó)內(nèi)外對(duì)財(cái)產(chǎn)性收入的研究成果、本文的所采用研究方法、主要?jiǎng)?chuàng)新之處以及存在的不足。在第二部分中,本文首先對(duì)財(cái)產(chǎn)性收入的定義進(jìn)行了界定,然后從理論層面分析了我國(guó)居民財(cái)產(chǎn)性收入差距擴(kuò)大的原因,并從稅率結(jié)構(gòu)、稅前扣除、課稅模式等方面分析介紹了當(dāng)前我國(guó)個(gè)人所得稅對(duì)財(cái)產(chǎn)性收入的調(diào)節(jié)機(jī)制。本文的第三部分利用我國(guó)城鄉(xiāng)居民存量財(cái)產(chǎn)和財(cái)產(chǎn)性收入的分組數(shù)據(jù)分別描述了我國(guó)城鎮(zhèn)、農(nóng)村內(nèi)部存量財(cái)產(chǎn)及財(cái)產(chǎn)性收入的分配狀況和變化趨勢(shì),發(fā)現(xiàn)目前我國(guó)城鎮(zhèn)居民財(cái)產(chǎn)存量差距懸殊并有逐漸擴(kuò)大的趨勢(shì),并通過基尼系數(shù)和泰爾指數(shù)對(duì)近年來(lái)我國(guó)城鄉(xiāng)居民財(cái)產(chǎn)性收入的差距情況進(jìn)行進(jìn)一步的驗(yàn)證,研究發(fā)現(xiàn)我國(guó)城鄉(xiāng)居民財(cái)產(chǎn)性收入差距懸殊,收入分配不平衡的情況十分嚴(yán)重。第四部分是本文的核心部分,首先說(shuō)明了本文研究中用到的一些假設(shè)和數(shù)據(jù)來(lái)源,并簡(jiǎn)單介紹了文章中所用到的稅收累進(jìn)性指數(shù),利用稅收累進(jìn)性指數(shù)對(duì)個(gè)人所得稅對(duì)我國(guó)居民財(cái)產(chǎn)性收入差距的調(diào)節(jié)效果展開實(shí)證分析。文章分別從稅前稅后財(cái)產(chǎn)性收入洛倫茲曲線、MTCP指數(shù)以及S指數(shù)等累進(jìn)性指標(biāo)對(duì)當(dāng)前個(gè)人所得稅對(duì)財(cái)產(chǎn)性收入的調(diào)節(jié)效應(yīng)進(jìn)行分析。研究發(fā)現(xiàn),當(dāng)前個(gè)人所得稅在居民財(cái)產(chǎn)性收入差距上的調(diào)節(jié)效應(yīng)十分微弱,主要原因是由于我國(guó)實(shí)行分類征收的個(gè)人所得稅制并對(duì)財(cái)產(chǎn)性收入實(shí)行比例稅率。在上述分析的基礎(chǔ)上,本文的第五部分針對(duì)上文中發(fā)現(xiàn)的問題,結(jié)合我國(guó)的實(shí)際情況,提出了縮小我國(guó)居民財(cái)產(chǎn)性收入差距的政策措施,主要包括實(shí)行綜合與分類相結(jié)合的征收模式,將部分財(cái)產(chǎn)性收入納入綜合收入的范圍;改革現(xiàn)有的房產(chǎn)稅,對(duì)房屋租賃所得的個(gè)人所得稅實(shí)行累進(jìn)稅率并提高征管水平;盡早開立遺產(chǎn)稅與贈(zèng)與稅等。
[Abstract]:The issue of income distribution has always been a theoretical issue of long-term concern in the economic circle, and it is also a practical issue of general concern to all governments. China, as a newly emerging developing country, has achieved remarkable economic achievements after more than 30 years of reform and opening up, and the overall strength and living standard of the people have been greatly improved. As compared with the beginning of the reform and opening up, the income of the residents is more extensive, the investment channels are increasing, and the income level has been greatly improved in.2015 years. The disposable income of urban residents in China has reached 31195 yuan, more than 90 times in 1978. At the same time, the income gap continues to expand and the distribution of social wealth is relatively concentrated. In 2000, the Gini coefficient of Chinese residents' income has been above 0.4, and even reached 0.491 in 2008. The widening income gap has become the most concerned problem in today's society. Income is not only an important part of the income of the residents, but also a symbol of the degree of prosperity of a country. Although the proportion of the property income in our country is still low, it has a great growth potential. The distribution of property and property income directly affects the income and income difference of the residents in our country. Since the 90s of last century, the property income of the residents of our country began to increase rapidly, the rate of growth exceeded wage income, transfer income and other income, the proportion of urban residents' property income accounted for the proportion of disposable income from 2% in 2008 to 2014 9%. generally, in the same economy, the Gini coefficient of property distribution was According to the general report of the first Chinese urban household property survey published in 2002 by the National Bureau of statistics, the total of 10% of the families with the lowest income in China accounted for only the property of the residents by the end of June 2002. A total of 1.4% of the total, and the total total property of the family with the highest income of 10% is up to 45%.2002 years. The Gini coefficient of urban household property distribution has reached 0.51, which is far higher than the Gini coefficient of the urban residents' income of 0.32, which leads to the Gini coefficient derived from the property of the household property. It will be greatly higher than the Gini coefficient of the general income of the residents, thus further expanding the existing income distribution gap that is in danger in our country. As an important policy means to regulate the income distribution of the residents, the tax revenue has its profound theoretical origin and policy basis, and is expected to be of great expectation in reducing the income gap of the residents, especially in reducing the income gap of the residents. It is the personal income tax imposed on individual income. Therefore, it analyzes the tax adjustment function of the property income of the residents in our country, correctly understands the gap between the distribution of property and property income of the residents in our country, and understands the effect of the current personal income tax on the tax adjustment of property income, and then discusses the reduction of our country's residence. The policy and measures of the income gap of the people's property are of great practical significance. This article is divided into five parts to study the adjustment effect of personal income tax on Property Income: the first part is the introduction part, which mainly introduces the background of the topic, the significance of the research, the research results of property income at home and abroad, the article has been adopted in this paper. In the second part, this paper first defines the definition of property income, and then analyzes the reasons for the widening of the property income gap in our country from the theoretical level, and introduces the current individual in the aspects of tax rate structure, pre tax deduction, and tax mode. The third part of this paper describes the distribution and change trend of the stock property and property income in the rural areas of our country by using the data of the stock and property and property income of the urban and rural residents in our country. The expansion trend, and through the Gene coefficient and the Tel index to further verify the gap between the property income of urban and rural residents in China in recent years, the study found that the disparity in property income gap between urban and rural residents in China and the imbalance of income distribution are very serious. The fourth part is the core part of this paper, which first explains the research of this paper. Some hypotheses and data sources are used in the study, and the tax progressive index used in the article is briefly introduced, and the empirical analysis of the adjustment effect of personal income tax on the property income gap of our residents is carried out by the tax progressive index. The Lorenz curve, MTCP index and S refers to the income income after tax before tax. The adjustment effect of current personal income tax on property income is analyzed. It is found that the adjustment effect of current personal income tax on the property income gap is very weak. The main reason is that the individual income tax system is carried out in China and the proportion of property income is proportional to the property income. On the basis of the analysis, the fifth part of this paper, in view of the problems found in the previous article, combined with the actual situation of our country, puts forward the policy measures to reduce the property income gap of the residents in our country, mainly including the implementation of the combination of comprehensive and classified collection mode, which will incorporate part of the property into the scope of the comprehensive income, and reform the existing property. The tax will impose progressive tax rates and raise the level of collection and management of personal income tax on housing leases, as well as the inheritance tax and gift tax as soon as possible.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F126.2

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