間接稅對城鎮(zhèn)居民收入分配的影響研究
發(fā)布時間：2019-07-06 05:57
【摘要】：改革開放30多年以來，我國經(jīng)濟高速增長，人們生活水平大幅度提高，但與此同時，居民之間的貧富差距也越來越大，收入分配不公是造成貧富差距不斷拉大的重要原因。我國的收入分配問題非常復(fù)雜，這是因為在我國當(dāng)前的二元經(jīng)濟結(jié)構(gòu)下，城鄉(xiāng)之間、城鎮(zhèn)居民內(nèi)部以及農(nóng)村居民內(nèi)部收入均存在較大的差距。有研究表明，城鎮(zhèn)居民內(nèi)部收入差距對全國居民收入分配差距貢獻率不斷增加，表現(xiàn)為，，隨著城鎮(zhèn)化進程的推進，城鎮(zhèn)居民內(nèi)部基尼系數(shù)對全國基尼系數(shù)的貢獻率不斷提高。西方經(jīng)濟理論認為，收入分配的不公平是市場失靈的表現(xiàn)，僅僅依靠市場機制本身是無法解決的，因此要實現(xiàn)收入分配的公平，需要充分發(fā)揮政府在調(diào)節(jié)收入分配方面的作用。政府有多種收入分配工具，稅收是其中非常重要的一種，政府可以通過設(shè)定不同的稅種、選擇不同的稅基和稅率來實現(xiàn)公平分配的目的。自1994年稅制改革以來，以增值稅為代表的間接稅就一直在我國的稅制結(jié)構(gòu)中處于主體地位，間接稅占稅收總收入的比重超過60%，間接稅的累退性特點使得其對城鎮(zhèn)居民收入分配影響重大。因此，為優(yōu)化我國稅制結(jié)構(gòu)以利于充分發(fā)揮稅收的收入分配功能，有必要對我國間接稅的城鎮(zhèn)居民收入分配影響及其原因進行研究。 要完善我國間接稅的調(diào)節(jié)城鎮(zhèn)居民收入職能，首先要了解目前我國間接稅在調(diào)節(jié)城鎮(zhèn)居民收入分配方面起到的實際效果及其原因，據(jù)此提出我國稅制改革的建議，為此本文做如下結(jié)構(gòu)安排。 第一章：緒論。闡述現(xiàn)階段進行間接稅對城鎮(zhèn)居民收入分配影響情況研究的必要性，以及對已有的有關(guān)間接稅對居民收入分配影響的文獻做綜述總結(jié)，然后介紹一下本文所用的研究方法和文章結(jié)構(gòu)。 第二章：間接稅對城鎮(zhèn)居民收入分配影響的理論分析。首先，簡要介紹以增值稅、消費稅和營業(yè)稅為代表的間接稅調(diào)節(jié)收入分配的一般機理。然后介紹了間接稅調(diào)節(jié)居民收入分配的理論模型，為后文的分析奠定可靠的理論基礎(chǔ)。 第三章：間接稅稅對城鎮(zhèn)居民收入分配影響的實證分析。該部分將分兩個步驟對間接稅的收入分配效應(yīng)進行分析，首先通過計算不同收入階層消費支出中的增值稅、消費稅和營業(yè)稅稅額來對間接稅的累進性進行分析，然后對征收以增值稅、消費稅和營業(yè)稅為代表的間接稅前后不同收入階層消費者福利和城鎮(zhèn)居民基尼系數(shù)的變化進行比較，來分析間接稅對城鎮(zhèn)居民收入分配的影響程度。 第四章：影響間接稅調(diào)節(jié)城鎮(zhèn)居民收入分配的原因。根據(jù)前文對間接稅的收入分配效應(yīng)的實證研究，結(jié)合我國稅收制度的特點，本文第四章對間接稅在收入分配中起到的作用的原因進行分析。 第五章：結(jié)論及政策建議。從對間接稅的收入分配效果的實證分析的結(jié)果以及對其原因的分析出發(fā)，從短期和長期兩不同的角度，提出有利于改善我國稅制的收入分配調(diào)節(jié)效果的政策建議。 通過研究，本文得出的結(jié)論是：（1）增值稅對城鎮(zhèn)居民的收入分配起著逆向調(diào)節(jié)的作用，并且這種逆向調(diào)節(jié)作用主要是由增值稅低稅率引起的，而消費稅和營業(yè)稅對城鎮(zhèn)居民收入分配起著正向調(diào)節(jié)的作用。但是由于增值稅在整個稅收體系中的地位遠超消費稅和營業(yè)稅，因此間接稅整體上還是呈現(xiàn)出累退性，對城鎮(zhèn)居民的收入分配起著逆向調(diào)節(jié)的作用，這種逆向調(diào)節(jié)的根源在于不同收入階層說負擔(dān)的低稅率增值稅稅收負擔(dān)的差距；（2）個人所得稅對收入分配具有正向調(diào)節(jié)的作用，但是由于在稅收體系中間接稅的地位遠超個人所得稅，使得個人所得稅的這種縮小收入差距的正向調(diào)節(jié)作用被間接稅的逆向調(diào)節(jié)完全抵消；（3）同時征收增值稅和營業(yè)稅對消費者福利產(chǎn)生的影響大于單獨征收這兩種稅對消費者福利產(chǎn)生的影響之和，這說明同時征收增值稅和營業(yè)稅對消費者福利的影響更大。 本文結(jié)合我國的稅收征管體系現(xiàn)狀以及改革方向，從長期和短期兩個角度對稅制改革提出建議。本文提出以下改革總體設(shè)想：長期來看，應(yīng)增加所得稅在稅收總收入的比重，建立直接稅與間接稅并重的“雙主體”稅制結(jié)構(gòu)；短期來說，應(yīng)從間接稅內(nèi)部改革入手，降低生活必需品的增值稅稅率，進一步擴大“營改增”改革范圍，調(diào)整消費稅征收范圍以及消費稅稅率。
[Abstract]:Since the reform and opening up for more than 30 years, the economic growth of our country has increased, people's living standard is greatly improved, but at the same time, the gap between the residents is getting more and more, and the income distribution is not the important reason for widening the gap between the rich and the poor. The problem of income distribution in China is very complicated, because in the present dual-economic structure of our country, there is a large gap between urban and rural, urban and rural residents and the internal income of rural residents. The research shows that the contribution rate of the urban residents' internal income gap to the national income distribution gap is increasing, and the contribution rate of the Gini coefficient to the Nini coefficient is increasing with the progress of the urbanization process. The western economic theory holds that the unfairness of income distribution is the performance of market failure. It is not possible to rely on the market mechanism itself, so it is necessary to realize the equity of income distribution and to give full play to the role of the government in adjusting the income distribution. The government has a variety of income distribution tools, and the tax is one of the most important. The government can choose different tax base and tax rate to achieve the purpose of fair distribution by setting different taxes. Since the reform of the tax system in 1994, the indirect tax on the basis of the value-added tax has been in the main position in the tax system structure of our country, the indirect tax accounting for more than 60% of the total tax revenue, and the regressive characteristic of the indirect tax makes it significant to the income distribution of urban residents. Therefore, in order to optimize the tax structure of our country to make full use of the income distribution function of the tax, it is necessary to study the influence of the income distribution of the urban residents on the indirect tax in China and the reason. In order to improve the income function of China's indirect tax on the adjustment of the income of urban residents, we should first understand the actual effect and the reason of the current indirect tax in the adjustment of the income distribution of urban residents, and then put forward the suggestion of the reform of the tax system of our country. I. The first chapter : The introduction, the necessity of the study on the impact of indirect tax on the income distribution of urban residents and the literature on the effect of indirect tax on the distribution of resident income are summarized, and the research methods and text used in this paper are introduced. Chapter two: The effect of indirect tax on the income distribution of urban residents First of all, introduce the indirect tax adjustment income distribution represented by the value-added tax, the consumption tax and the business tax The general mechanism of the distribution of the resident's income by indirect tax is introduced, which lays a solid foundation for the following analysis. The third chapter: the indirect tax on the income distribution of urban residents In this part, the income distribution effect of the indirect tax is analyzed in two steps, and the progressive nature of the indirect tax is analyzed by calculating the value-added tax, the consumption tax and the business tax amount in the consumption expenditure of the different income classes, and then the analysis of the progressive nature of the indirect tax is carried out by calculating the value-added tax, the consumption tax and the tax amount in the consumption expenditure of the different income classes, The income tax, the consumption tax and the business tax are compared with the changes of the consumer welfare of the different income class and the base of the urban residents before and after the indirect tax on the basis of the value-added tax, the consumption tax and the business tax to analyze the income of the indirect tax on the urban residents The extent of the impact of the distribution. Chapter IV: Impact on the adjustment of the town of the indirect tax The reason of the distribution of the resident's income. Based on the empirical study of the income distribution effect of the indirect tax, in the light of the characteristics of the tax system of our country, the fourth chapter of this article has the function of the indirect tax in the income distribution. The cause of the action is analyzed. The fifth chapter: conclusion and policy advice. From the result of the positive analysis of the effect of the income distribution of indirect tax and the analysis of the reason, it is proposed that the income of the tax system of our country can be improved from the two different angles of the short and the long term. The conclusions of this paper are as follows: (1) The value-added tax plays a role in the reverse regulation of the income distribution of urban residents, and the reverse regulation effect It is mainly caused by the low tax rate of the value-added tax, while the consumption tax and the business tax are opposite to the urban residents Income distribution plays an important role in the positive regulation. However, since the status of the value-added tax in the whole tax system is far beyond the consumption tax and the business tax, the indirect tax on the whole presents a recalescence, which is for the urban residents. Income distribution plays a role of reverse regulation, and the root of such reverse regulation lies in the gap between the tax burden of the low tax rate of the burden of different income classes; (2) the effect of the individual income tax on the income distribution has a positive adjustment, but as a result of the tax system The status of indirect tax is far higher than that of individual income tax, so that the positive regulation of the narrow income gap of the individual income tax is completely offset by the reverse regulation of the indirect tax; (3) the effect of the value-added tax and the business tax on the welfare of the consumer is greater than that of the individual collection The sum of the impact on the welfare of the consumer, which means the simultaneous collection of the value-added tax and the battalion The effect of the industrial tax on the welfare of the consumers is greater. This paper, combined with the present situation and the reform direction of our country's tax collection and management system, is from the long-term and the In the short term, the author puts forward some suggestions on the reform of the tax system. In the long term, we should increase the specific gravity of the income tax in the total income of the tax, and establish the "double body" tax system structure of direct tax and indirect tax. In the short term, it should be reformed from the internal tax. The value-added tax rate of the necessities of life is reduced, and the scope and adjustment of the "change of the camp" 's reform are further expanded.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F126.2
本文編號：2510835
[Abstract]:Since the reform and opening up for more than 30 years, the economic growth of our country has increased, people's living standard is greatly improved, but at the same time, the gap between the residents is getting more and more, and the income distribution is not the important reason for widening the gap between the rich and the poor. The problem of income distribution in China is very complicated, because in the present dual-economic structure of our country, there is a large gap between urban and rural, urban and rural residents and the internal income of rural residents. The research shows that the contribution rate of the urban residents' internal income gap to the national income distribution gap is increasing, and the contribution rate of the Gini coefficient to the Nini coefficient is increasing with the progress of the urbanization process. The western economic theory holds that the unfairness of income distribution is the performance of market failure. It is not possible to rely on the market mechanism itself, so it is necessary to realize the equity of income distribution and to give full play to the role of the government in adjusting the income distribution. The government has a variety of income distribution tools, and the tax is one of the most important. The government can choose different tax base and tax rate to achieve the purpose of fair distribution by setting different taxes. Since the reform of the tax system in 1994, the indirect tax on the basis of the value-added tax has been in the main position in the tax system structure of our country, the indirect tax accounting for more than 60% of the total tax revenue, and the regressive characteristic of the indirect tax makes it significant to the income distribution of urban residents. Therefore, in order to optimize the tax structure of our country to make full use of the income distribution function of the tax, it is necessary to study the influence of the income distribution of the urban residents on the indirect tax in China and the reason. In order to improve the income function of China's indirect tax on the adjustment of the income of urban residents, we should first understand the actual effect and the reason of the current indirect tax in the adjustment of the income distribution of urban residents, and then put forward the suggestion of the reform of the tax system of our country. I. The first chapter : The introduction, the necessity of the study on the impact of indirect tax on the income distribution of urban residents and the literature on the effect of indirect tax on the distribution of resident income are summarized, and the research methods and text used in this paper are introduced. Chapter two: The effect of indirect tax on the income distribution of urban residents First of all, introduce the indirect tax adjustment income distribution represented by the value-added tax, the consumption tax and the business tax The general mechanism of the distribution of the resident's income by indirect tax is introduced, which lays a solid foundation for the following analysis. The third chapter: the indirect tax on the income distribution of urban residents In this part, the income distribution effect of the indirect tax is analyzed in two steps, and the progressive nature of the indirect tax is analyzed by calculating the value-added tax, the consumption tax and the business tax amount in the consumption expenditure of the different income classes, and then the analysis of the progressive nature of the indirect tax is carried out by calculating the value-added tax, the consumption tax and the tax amount in the consumption expenditure of the different income classes, The income tax, the consumption tax and the business tax are compared with the changes of the consumer welfare of the different income class and the base of the urban residents before and after the indirect tax on the basis of the value-added tax, the consumption tax and the business tax to analyze the income of the indirect tax on the urban residents The extent of the impact of the distribution. Chapter IV: Impact on the adjustment of the town of the indirect tax The reason of the distribution of the resident's income. Based on the empirical study of the income distribution effect of the indirect tax, in the light of the characteristics of the tax system of our country, the fourth chapter of this article has the function of the indirect tax in the income distribution. The cause of the action is analyzed. The fifth chapter: conclusion and policy advice. From the result of the positive analysis of the effect of the income distribution of indirect tax and the analysis of the reason, it is proposed that the income of the tax system of our country can be improved from the two different angles of the short and the long term. The conclusions of this paper are as follows: (1) The value-added tax plays a role in the reverse regulation of the income distribution of urban residents, and the reverse regulation effect It is mainly caused by the low tax rate of the value-added tax, while the consumption tax and the business tax are opposite to the urban residents Income distribution plays an important role in the positive regulation. However, since the status of the value-added tax in the whole tax system is far beyond the consumption tax and the business tax, the indirect tax on the whole presents a recalescence, which is for the urban residents. Income distribution plays a role of reverse regulation, and the root of such reverse regulation lies in the gap between the tax burden of the low tax rate of the burden of different income classes; (2) the effect of the individual income tax on the income distribution has a positive adjustment, but as a result of the tax system The status of indirect tax is far higher than that of individual income tax, so that the positive regulation of the narrow income gap of the individual income tax is completely offset by the reverse regulation of the indirect tax; (3) the effect of the value-added tax and the business tax on the welfare of the consumer is greater than that of the individual collection The sum of the impact on the welfare of the consumer, which means the simultaneous collection of the value-added tax and the battalion The effect of the industrial tax on the welfare of the consumers is greater. This paper, combined with the present situation and the reform direction of our country's tax collection and management system, is from the long-term and the In the short term, the author puts forward some suggestions on the reform of the tax system. In the long term, we should increase the specific gravity of the income tax in the total income of the tax, and establish the "double body" tax system structure of direct tax and indirect tax. In the short term, it should be reformed from the internal tax. The value-added tax rate of the necessities of life is reduced, and the scope and adjustment of the "change of the camp" 's reform are further expanded.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F126.2
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