本文關(guān)鍵詞： 貧富差距 收入分配 稅收調(diào)節(jié)　出處：《天津財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：我國(guó)經(jīng)濟(jì)建設(shè)在取得平穩(wěn)較快發(fā)展的同時(shí),居民收入增長(zhǎng)的步伐仍趕不上經(jīng)濟(jì)發(fā)展的速度。面對(duì)我國(guó)日益擴(kuò)大的貧富差距趨勢(shì),十八大報(bào)告指出：提高居民收入在國(guó)民收入分配中的比重,提高勞動(dòng)報(bào)酬在初次分配中的比重,初次分配和再分配都要兼顧效率和公平,再分配應(yīng)更加注重公平。作為政府調(diào)節(jié)收入分配的主要手段之一,稅收能對(duì)市場(chǎng)機(jī)制主導(dǎo)的初次分配結(jié)果進(jìn)行矯正與補(bǔ)充,對(duì)國(guó)民收入分配格局進(jìn)行有效調(diào)整,實(shí)現(xiàn)對(duì)社會(huì)財(cái)富的合理分配,促進(jìn)經(jīng)濟(jì)發(fā)展與社會(huì)穩(wěn)定。如何科學(xué)確定稅收在提高居民收入比重和縮小貧富差距的功能,設(shè)計(jì)出符合這些功能要求的稅收制度與政策,并在實(shí)踐中準(zhǔn)確推行,是我國(guó)現(xiàn)階段經(jīng)濟(jì)社會(huì)中遇到的重大而又急需解決的問(wèn)題。 正鑒于此,文章共分四個(gè)章節(jié)對(duì)主題展開(kāi)深入研究。第一章為導(dǎo)論,明確文章研究的目的及意義,通過(guò)搜集整理國(guó)內(nèi)外相關(guān)學(xué)者的研究概況,梳理文章的研究思路。第二章從我國(guó)貧富差距現(xiàn)狀入手,并結(jié)合稅收對(duì)收入分配的調(diào)節(jié)機(jī)制,總結(jié)出現(xiàn)行稅制調(diào)節(jié)我國(guó)貧富差距所存在的缺陷,為后續(xù)的研究工作做鋪墊。第三章通過(guò)稅收調(diào)節(jié)我國(guó)貧富差距的實(shí)證研究,分析相關(guān)稅種占總稅收比重與基尼系數(shù)之間的關(guān)系,得出主要結(jié)論,為之后提出的政策建議奠定基礎(chǔ)。第四章就之前結(jié)論,分別對(duì)稅制結(jié)構(gòu)、個(gè)人所得稅、財(cái)產(chǎn)稅、消費(fèi)稅,及稅收征管等方面,提出相關(guān)政策建議。 文章以國(guó)內(nèi)新形勢(shì)為指引,稅收理論為基礎(chǔ),數(shù)據(jù)資料為依托,計(jì)量模型為實(shí)證,分別采用了規(guī)范研究與實(shí)證研究相結(jié)合、歷史研究與現(xiàn)實(shí)研究相結(jié)合、國(guó)外與國(guó)內(nèi)比較研究相結(jié)合的研究方法,有效地說(shuō)明了提高直接稅比重對(duì)縮小貧富差距起著至關(guān)重要的作用。在稅收調(diào)節(jié)貧富差距的相關(guān)稅種研究方面,文章在考慮個(gè)人所得稅的同時(shí),對(duì)財(cái)產(chǎn)稅與消費(fèi)稅也進(jìn)行了深入分析與模型創(chuàng)新設(shè)計(jì),得出了更全面、更有說(shuō)服力的結(jié)論,補(bǔ)充與完善了前人的研究成果。
[Abstract]:While China's economic construction has achieved steady and rapid development, the pace of income growth of residents is still not keeping up with the pace of economic development. In the face of the widening gap between the rich and the poor in our country, The 18 report points out: to increase the proportion of residents' income in the distribution of national income, to increase the proportion of labor remuneration in the initial distribution, and to give consideration to efficiency and fairness in the initial distribution and redistribution, Redistribution should pay more attention to fairness. As one of the main means of government adjusting income distribution, tax can correct and supplement the initial distribution results dominated by market mechanism, and adjust the distribution pattern of national income effectively. How to scientifically determine the functions of taxation in raising the proportion of residents' income and narrowing the gap between the rich and the poor, and designing tax systems and policies that meet the requirements of these functions. It is an important and urgent problem in the present economic society of our country to carry it out accurately in practice. In view of this, the article is divided into four chapters to carry out in-depth research on the theme. The first chapter is an introduction to clarify the purpose and significance of the research, through the collection of relevant scholars at home and abroad, The second chapter starts with the current situation of the gap between the rich and the poor in our country, and combines the adjustment mechanism of tax on the income distribution, summarizes the defects of the current tax system in regulating the gap between the rich and the poor in our country. The third chapter through the empirical study of tax adjustment gap between rich and poor, analyzes the relationship between the proportion of related taxes in total tax and Gini coefficient, and draws the main conclusions. Chapter 4th puts forward relevant policy recommendations on the structure of tax system, personal income tax, property tax, consumption tax and tax collection and management. Under the guidance of the new domestic situation, the tax theory as the basis, the data as the basis, the econometric model as the empirical model, the paper adopts the combination of normative research and empirical research, historical research and practical research, respectively. The combination of foreign and domestic comparative studies shows that increasing the proportion of direct tax plays an important role in narrowing the gap between the rich and the poor. While considering the personal income tax, the paper also analyzes the property tax and the consumption tax deeply and designs the model innovatively, draws a more comprehensive and persuasive conclusion, and complements and perfects the previous research results.
【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】：2013
【分類(lèi)號(hào)】：F812.42;F124.7

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