縮小收入分配差距的稅制結(jié)構(gòu)優(yōu)化研究
發(fā)布時間：2018-12-31 14:40
【摘要】：近幾十年來，隨著中國經(jīng)濟的快速發(fā)展，居民收入水平不斷提高，我國的收入分配差距也越來越大，不僅阻礙了經(jīng)濟的進一步發(fā)展，也影響了社會的和諧穩(wěn)定。2013年2月發(fā)改委頒布了《深化改革收入分配制度若干意見的通知》，再次強調(diào)了調(diào)節(jié)收入分配差距的重要性和緊迫性。新形勢要求我們對收入分配調(diào)節(jié)方式進行重大調(diào)整，以縮小收入差距進一步擴大的趨勢，而稅制改革是經(jīng)濟社會改革的突破口和先行軍，正是基于這種歷史使命，新一輪的稅制改革需要開啟。 本文的研究范疇是基于收入分配目標(biāo)的稅制結(jié)構(gòu)優(yōu)化。目前，我國學(xué)者在研究方法上，大多側(cè)重于單個稅種的角度或者從稅系結(jié)構(gòu)的角度，利用實證或者理論分析，探索直接稅、間接稅或者某個稅種對收入分配公平的影響，缺乏對稅制結(jié)構(gòu)的宏觀把握。本文將利用整體到局部的均衡分析方法探索稅制結(jié)構(gòu)改革路徑，即從稅系結(jié)構(gòu)—稅種結(jié)構(gòu)—稅種要素結(jié)構(gòu)三方面層層推進，并注重稅系之間、稅種之間的協(xié)調(diào)配合作用。 首先，本文梳理了稅制結(jié)構(gòu)影響收入分配的理論基礎(chǔ)：稅制結(jié)構(gòu)對要素收入分配的初次調(diào)節(jié)以及對居民收入分配的再調(diào)節(jié)。然后，在我國收入分配差距現(xiàn)狀以及稅制結(jié)構(gòu)現(xiàn)狀的基礎(chǔ)上，研究我國稅制結(jié)構(gòu)對收入分配的調(diào)節(jié)作用，本文運用協(xié)整回歸，以1999-2012年的直接稅、間接稅、類財產(chǎn)稅的數(shù)據(jù)資料為基礎(chǔ)，分析我國稅制結(jié)構(gòu)與收入分配指數(shù)的相關(guān)性并得出結(jié)論：直接稅對收入差距調(diào)節(jié)有促進作用，但作用程度很�。婚g接稅對收入差距調(diào)節(jié)有反向擴大作用；類財產(chǎn)稅因本身缺陷對收入調(diào)節(jié)并沒有發(fā)揮正向調(diào)節(jié)作用，反而有弱的反向擴大作用。接下來，本文在理論層面的分析基礎(chǔ)上，通過實證分析總結(jié)得出現(xiàn)行稅制體系在收入調(diào)節(jié)功能上存在的問題，包括主體稅種結(jié)構(gòu)失衡、所得稅調(diào)節(jié)作用受限、財產(chǎn)稅體系缺位以及稅種間缺少必要的協(xié)調(diào)作用。最后，在公平、整體優(yōu)化以及稅種協(xié)調(diào)的優(yōu)化目標(biāo)下，探索縮小收入分配差距的稅制結(jié)構(gòu)優(yōu)化路徑：稅系結(jié)構(gòu)上，構(gòu)建有利于收入分配的稅制結(jié)構(gòu)模式，合理配置直接稅和間接稅的比例；稅種結(jié)構(gòu)上，加大個稅比重，，降低增值稅比重，主張開征遺產(chǎn)稅和贈與稅，充實財產(chǎn)稅體系；稅種要素結(jié)構(gòu)上，重點完善個人所得稅、房產(chǎn)稅、遺產(chǎn)稅和贈與稅；稅種協(xié)調(diào)上，深化有利于收入分配的結(jié)構(gòu)性減稅政策。
[Abstract]:In recent decades, with the rapid development of the Chinese economy, the income level of the residents has been constantly rising, and the income distribution gap in our country has become wider and larger, which not only hinders the further development of the economy. In February 2013, the National Development and Reform Commission promulgated the notice of some opinions on deepening the Reform of the income Distribution system, emphasizing once again the importance and urgency of adjusting the income distribution gap. The new situation requires us to make major adjustments to the mode of adjustment of income distribution in order to narrow the trend of further widening of the income gap, and the tax reform is the breakthrough point and the leading force in economic and social reform, which is precisely based on this historical mission. A new round of tax reform needs to be launched. The scope of this paper is the optimization of tax system structure based on income distribution goal. At present, most of our scholars focus on the perspective of individual taxes or from the perspective of the structure of tax departments, using empirical or theoretical analysis to explore the impact of direct tax, indirect tax or a certain tax on income distribution fairness. Lack of macro grasp of the structure of the tax system. This paper will explore the reform path of tax system structure by using the equilibrium analysis method of whole to part, that is, to push forward from three aspects of tax system structure and tax element structure, and pay attention to the coordination and coordination between tax departments and taxes. First of all, this paper combs the theoretical basis of the tax structure affecting income distribution: the first adjustment of the tax structure to the distribution of factor income and the re-regulation of the income distribution of residents. Then, on the basis of the current situation of the income distribution gap and the present situation of the tax system structure, this paper studies the adjustment effect of the tax system structure on the income distribution in our country. This paper uses cointegration regression to analyze the direct tax and indirect tax from 1999 to 2012. Based on the data of property tax, this paper analyzes the correlation between tax system structure and income distribution index in China and draws the conclusion: direct tax can promote the adjustment of income gap, but to a very small extent; Indirect tax has a reverse effect on the adjustment of income gap, and property tax has not played a positive role in regulating income because of its own defects, but has a weak function of reverse expansion. Then, on the basis of theoretical analysis and empirical analysis, this paper concludes the existing problems in the function of income regulation in the current tax system, including the imbalance of the structure of the main tax categories, the limitation of the role of income tax regulation. The absence of property tax system and the lack of necessary coordination between taxes. Finally, under the objective of equity, overall optimization and tax coordination, this paper explores the optimal path of reducing the income distribution gap: the structure of tax system, the construction of a favorable tax structure model of income distribution. Reasonable allocation of direct and indirect taxes; In the structure of tax, we should increase the proportion of personal tax, reduce the proportion of value-added tax, advocate levying inheritance tax and gift tax, enrich the property tax system, improve the structure of tax elements, focus on perfecting personal income tax, real estate tax, estate tax and gift tax. In terms of tax coordination, we should deepen the structural tax reduction policies that are conducive to income distribution.
【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：2396723
[Abstract]:In recent decades, with the rapid development of the Chinese economy, the income level of the residents has been constantly rising, and the income distribution gap in our country has become wider and larger, which not only hinders the further development of the economy. In February 2013, the National Development and Reform Commission promulgated the notice of some opinions on deepening the Reform of the income Distribution system, emphasizing once again the importance and urgency of adjusting the income distribution gap. The new situation requires us to make major adjustments to the mode of adjustment of income distribution in order to narrow the trend of further widening of the income gap, and the tax reform is the breakthrough point and the leading force in economic and social reform, which is precisely based on this historical mission. A new round of tax reform needs to be launched. The scope of this paper is the optimization of tax system structure based on income distribution goal. At present, most of our scholars focus on the perspective of individual taxes or from the perspective of the structure of tax departments, using empirical or theoretical analysis to explore the impact of direct tax, indirect tax or a certain tax on income distribution fairness. Lack of macro grasp of the structure of the tax system. This paper will explore the reform path of tax system structure by using the equilibrium analysis method of whole to part, that is, to push forward from three aspects of tax system structure and tax element structure, and pay attention to the coordination and coordination between tax departments and taxes. First of all, this paper combs the theoretical basis of the tax structure affecting income distribution: the first adjustment of the tax structure to the distribution of factor income and the re-regulation of the income distribution of residents. Then, on the basis of the current situation of the income distribution gap and the present situation of the tax system structure, this paper studies the adjustment effect of the tax system structure on the income distribution in our country. This paper uses cointegration regression to analyze the direct tax and indirect tax from 1999 to 2012. Based on the data of property tax, this paper analyzes the correlation between tax system structure and income distribution index in China and draws the conclusion: direct tax can promote the adjustment of income gap, but to a very small extent; Indirect tax has a reverse effect on the adjustment of income gap, and property tax has not played a positive role in regulating income because of its own defects, but has a weak function of reverse expansion. Then, on the basis of theoretical analysis and empirical analysis, this paper concludes the existing problems in the function of income regulation in the current tax system, including the imbalance of the structure of the main tax categories, the limitation of the role of income tax regulation. The absence of property tax system and the lack of necessary coordination between taxes. Finally, under the objective of equity, overall optimization and tax coordination, this paper explores the optimal path of reducing the income distribution gap: the structure of tax system, the construction of a favorable tax structure model of income distribution. Reasonable allocation of direct and indirect taxes; In the structure of tax, we should increase the proportion of personal tax, reduce the proportion of value-added tax, advocate levying inheritance tax and gift tax, enrich the property tax system, improve the structure of tax elements, focus on perfecting personal income tax, real estate tax, estate tax and gift tax. In terms of tax coordination, we should deepen the structural tax reduction policies that are conducive to income distribution.
【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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