本文選題：收入分配 + 稅制改革　； 參考：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：二十一世紀(jì)以來(lái),隨著中國(guó)市場(chǎng)經(jīng)濟(jì)的迅猛發(fā)展,居民收入分配差距拉大的問(wèn)題已受到社會(huì)各界人士的關(guān)注,引起了我國(guó)政府對(duì)收入分配公平的重視。改革開(kāi)放初期,我國(guó)反映收入分配是否公平的基尼系數(shù)一直維持在一個(gè)較低的水平,比大部分發(fā)展中國(guó)家要低,然而經(jīng)過(guò)了三十多年的發(fā)展,我國(guó)的基尼系數(shù)在2013年已經(jīng)高達(dá)0.47(遠(yuǎn)高于國(guó)際警戒線0.4),這充分的顯示了我國(guó)居民收入分配差距持續(xù)拉大,收入分配不公的局面也愈演愈烈。面對(duì)居民收入分配差距如此之嚴(yán)峻的現(xiàn)狀,政府需要充分發(fā)揮其調(diào)節(jié)職能,促進(jìn)居民收入分配趨于公平。稅收政策是政府的重要手段,通過(guò)有效控制和利用,對(duì)于解決居民收入分配現(xiàn)狀,控制收入分配差距,促進(jìn)收入分配公平起到不可替代作用。充分發(fā)揮稅收的調(diào)節(jié)職能,可以有效地調(diào)節(jié)現(xiàn)今居民收入分配不公的現(xiàn)狀,為實(shí)現(xiàn)社會(huì)主義和諧社會(huì)邁出重要的一步。然而,由于我國(guó)現(xiàn)行稅制結(jié)構(gòu)存在著直接稅比重偏低、個(gè)人所得稅中不同生產(chǎn)要素稅負(fù)不同、消費(fèi)稅的征稅范圍較窄等一系列問(wèn)題,直接削弱了政府通過(guò)稅收手段調(diào)控居民收入分配的力度。通過(guò)對(duì)美國(guó)、英國(guó)、法國(guó)三個(gè)國(guó)家的稅收制度的研究和分析,找到對(duì)于解決我國(guó)居民收入分配差距較為可行的幾點(diǎn)借鑒,進(jìn)一步完善稅制結(jié)構(gòu),使稅收成為我國(guó)政府調(diào)節(jié)居民收入分配的有利武器。本篇論文分為五個(gè)部分：第一部分講述本篇論文的選題背景、寫(xiě)作意義以及目的,并且指出本篇論文所采用的寫(xiě)作方法和創(chuàng)新之處；第二部分運(yùn)用大量數(shù)據(jù)和圖表深入研究我國(guó)收入分配結(jié)構(gòu)的現(xiàn)狀,分析其產(chǎn)生的原因,充分的說(shuō)明了調(diào)控收入分配差距具有重要意義；第三部分肯定了我國(guó)現(xiàn)行稅制對(duì)于促進(jìn)收入分配公平的重要作用,同時(shí)隨后指出現(xiàn)行稅制的不足之處；第四部分通過(guò)借鑒美國(guó)、英國(guó)、法國(guó)三個(gè)發(fā)達(dá)國(guó)家的稅收制度,為我國(guó)稅制改革找尋出方向；第五部分重塑出一個(gè)嶄新的稅制結(jié)構(gòu),其不僅能夠解決現(xiàn)今存在的居民收入分配不公問(wèn)題,還能為完善我國(guó)的稅制結(jié)構(gòu)改革提供一個(gè)更廣闊的平臺(tái),并且對(duì)促進(jìn)社會(huì)公平、實(shí)現(xiàn)社會(huì)主義和諧社會(huì)的歷史使命做出貢獻(xiàn)。
[Abstract]:Since the 21 century, with the rapid development of China's market economy, the widening gap of income distribution has attracted the attention of people from all walks of life, and has aroused the attention of the government of our country to the fairness of income distribution.At the beginning of reform and opening up, China's Gini coefficient, which reflects whether income distribution is fair or not, has been maintained at a relatively low level, which is lower than that of most developing countries. However, after more than 30 years of development,The Gini coefficient of our country has been as high as 0.47 in 2013 (far higher than the international warning line 0.4, which fully shows that the gap of income distribution in our country continues to widen, and the unfair situation of income distribution is becoming more and more serious.In the face of such severe income distribution gap, the government needs to give full play to its regulating function and promote the income distribution of residents to be fair.Tax policy is an important means of government. Through effective control and utilization, it plays an irreplaceable role in solving the current situation of residents' income distribution, controlling the income distribution gap and promoting income distribution fairness.Giving full play to the regulation function of tax revenue can effectively adjust the current situation of unfair income distribution of residents and take an important step towards the realization of a harmonious socialist society.However, due to the low proportion of direct tax, the different factors of production in personal income tax, the narrow scope of consumption tax, and so on, the current tax structure of our country has a series of problems.Directly weakened the government through tax means to control the distribution of income.Through the research and analysis of the tax systems of three countries, the United States, Britain and France, we can find some feasible references for solving the gap of income distribution among the residents of our country, and further improve the structure of the tax system.Make the tax to become our country government adjusts the beneficial weapon that the resident income distributes.This thesis is divided into five parts: the first part describes the background of this paper, writing significance and purpose, and points out the writing methods and innovations used in this paper;The second part uses a large number of data and charts to deeply study the current situation of income distribution structure in China, analyzes the reasons for its emergence, and fully explains the importance of regulating the income distribution gap;The third part affirms the important role of China's current tax system in promoting income distribution equity, and then points out the deficiencies of the current tax system. The fourth part draws lessons from the tax systems of three developed countries, the United States, the United Kingdom and France.The fifth part reinvents a new structure of tax system, which can not only solve the problem of unfair income distribution of residents, but also solve the problem of unfair income distribution.It can also provide a broader platform for the improvement of China's tax system structure reform, and contribute to the promotion of social equity and the realization of the historical mission of socialist harmonious society.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F124.7

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