本文關鍵詞：我國個人所得稅收入再分配效應的實證分析　出處：《山東大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 個人所得稅 收入再分配效應 基尼系數(shù) 累進性

【摘要】：改革開放以來,隨著我國經(jīng)濟的持續(xù)增長,收入分配差距持續(xù)擴大以及社會財富分配相對集中的現(xiàn)象已成為影響社會穩(wěn)定與經(jīng)濟發(fā)展的嚴重障礙,在此形勢下,政府采取了一系列措施,包括完善社會保障制度、改革個人所得稅、試點房產(chǎn)稅等,旨在改善收入分配差距過大的現(xiàn)實。個人所得稅方面,繼2006年和2008年連續(xù)兩次提高工資薪金所得的費用扣除額之后,2011年7月政府再一次將其提高到了3500元,并將稅率級次由九級調(diào)整為七級。 這些改革措施得到了社會的一定肯定,但與此同時由于我國個人所得稅起步較晚,稅收制度設計不夠完善,稅收征管能力也存在局限,再加上社會納稅意識淡薄,個人所得稅是否發(fā)揮以及在多大程度上發(fā)揮了收入再分配效應受到社會各界的質(zhì)疑。 國外早在20世紀20年代已經(jīng)開始對個人所得稅的收入再分配效應進行研究,國內(nèi)的研究雖然近年來日益增多,但大部分集中在理論層面,實證方面的研究較少且不夠深入,因此針對我國現(xiàn)行稅制提出的改革建議說服力不強。尤其我國實行分類所得稅制,而按收入成分對我國個人所得稅收入再分配效應的現(xiàn)狀進行實證分析的文章則更少,即便有也只是分析其中某一類收入,本文旨在按收入來源對各類收入進行完整的分析,以補充我國個人所得稅收入再分配研究體系的缺失部分。 本文分為五個部分,第一部分為引言,主要包括問題提出、概念和研究范圍、文獻綜述、文章結構以及創(chuàng)新點和不足等。第二部分分析我國居民收入分配的現(xiàn)狀,分為三個小節(jié)。第一小節(jié)介紹衡量居民收入分配公平程度的一般方法,第二小節(jié)具體分析我國居民收入分配的情況,由于我國目前實行分類所得稅制,故第三小節(jié)利用國外的研究模型分析我國居民收入中各成分收入基尼系數(shù)與總收入基尼系數(shù)的關系。第三部分是我國個人所得稅收入再分配效應的現(xiàn)狀分析,包括兩小節(jié),即理論分析和定量描述。第四部分對我國個人所得稅的收入再分配效應進行分解,方法包括Kakwani分解和Oberhofer分解,兩種方法分別從不同的角度進行分析,旨在發(fā)現(xiàn)稅制整體以及各稅制要素在調(diào)節(jié)收入分配方面存在的問題。第五部分是在前文分析的基礎上提出政策建議。包括兩個方面,首先是改革完善個人所得稅制,涉及到費用扣除、稅率級次、稅收優(yōu)惠等方面；其次是正確定位個人所得稅在調(diào)節(jié)收入分配方而的作用,完善調(diào)節(jié)收入分配的整個體系,包括社會保障、其他稅收以及轉(zhuǎn)移支付制度等。 本文創(chuàng)新之處在于： 1.在對我國收入分配現(xiàn)狀的分析中,按收入來源定量分析各收入成分基尼系數(shù)對總收入基尼系數(shù)的影響。因為只有掌握了各收入成分在各收入階層分布的狀況,再結合我國的個人所得稅制,才能更有針對性地提出改革建議,而已有研究并未進行這方面的分析。 2.在對個人所得稅收入再分配效應的研究中,分別分析各收入成分適用的個人所得稅制的累進性對個人所得稅制總體累進性的影響,并對各收入成分適用的個人所得稅制的再分配效應按稅基因素和稅率因素進行分解,以發(fā)現(xiàn)個人所得稅制設計中各要素存在的問題,而已有研究在這方面的分析不夠詳盡。
[Abstract]:Since the reform and opening up, with China's sustained economic growth, continue to expand the gap of income distribution and the distribution of social wealth concentrated phenomenon has become a serious obstacle to affect social stability and economic development. In this situation, the government has taken a series of measures, including the improvement of the social security system, the reform of the personal income tax, real estate tax pilot. In order to improve the income distribution gap is too large. The reality of personal income tax, following the 2006 and 2008 two times in a row to raise the cost of wage and salary income deduction, in July 2011 the government once again be raised to 3500 yuan, and the tax rate by nine adjusted to seven.
These reform measures have been sure of the society, but at the same time as the individual income tax of our country started late, the design of the tax system is not perfect, the ability of tax administration are limited, coupled with the social consciousness of tax, personal income tax plays whether and to what extent play the income redistribution effect is questioned from all walks of life.
Abroad in the early 1920s has started the redistribution of income of the individual income tax of domestic research in recent years, more and more, but most of them focus on the theoretical level, the empirical study is less and not deep enough, so according to our current tax system reform proposals are not convincing. Especially China's implementation of the classified income tax system according to the present situation, and income composition of China's personal income tax the income redistribution effect of the empirical analysis of the article is less, even if there is only one kind of revenue analysis, this paper according to the source of income for a complete analysis of all kinds of income, the missing part of China's personal income tax system on income redistribution.
This paper is divided into five parts, the first part is the introduction, including the problem put forward, the concept and scope of the study, literature review, paper structure and so on. The second part analyzes the current situation of income distribution in our country, divided into three sections. The first section introduces the general methods of measuring the degree of income distribution fair. The second section analyzes the income distribution in our country, due to China's current implementation of the classified income tax system, so the three section using foreign research model analysis of the relationship between the income of Chinese residents in the composition of income Gini coefficient and total income Gini coefficient. The third part is the analysis of the current situation of China's personal income tax income redistribution effect, including the two section is the theoretical analysis and quantitative description. Decompose the income redistribution effect of the fourth part of the personal income tax in China, including Kakwani and Oberhofer decomposition method Decomposition of two methods were analyzed from different angles, and the overall tax tax system aims to find the factors existing in the regulation of income distribution problems. The fifth part is to put forward policy suggestions on the basis of the above analysis. Including two aspects, the first is to reform and improve the personal income tax system, related to the expense deduction, the tax rate, tax incentives and other aspects; secondly is the correct positioning of personal income tax in the regulation of income distribution, improve the income distribution system as a whole, including social security and other tax and transfer payment system.
The innovation of this article lies in:
1. on the analysis of the current situation of China's income distribution in the analysis of influence of various components of the total income Gini coefficient, the Gini coefficient of income according to the income source of quantitative. Because only mastered the income component in each income stratum distribution, combined with China's personal income tax system to put forward reform proposals. It is not of this analysis.
2. in the research of the personal income tax income redistribution effect, effect of progressive analysis for each component of income are the personal income tax on personal income tax progressivity overall, and the application of various components of the personal income tax income redistribution effect factors and the rate of the tax base by the factor decomposition, to find out the elements of personal the income tax system design problems, it has analyzed the research in this aspect is not exhaustive.

【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F124.7

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