發(fā)布時(shí)間：2019-01-18 10:41

【摘要】：過去十年間,我國的基尼系數(shù)始終保持在0.46以上的高位,嚴(yán)重超出國際警戒線,對(duì)經(jīng)濟(jì)和社會(huì)穩(wěn)定發(fā)展的消極作用日益凸顯。政府以社會(huì)保障制度和個(gè)人所得稅制度為主要手段,對(duì)市場(chǎng)收入初次分配的結(jié)果進(jìn)行矯正。文章在探究再分配制度調(diào)節(jié)效果的基礎(chǔ)上,探討我國再分配制度存在的不足之處并嘗試提出改進(jìn)的政策建議。以天津市2002年-2014年城鎮(zhèn)居民收入調(diào)查為基礎(chǔ),使用UL模型,對(duì)我國居民收入再分配效果進(jìn)行測(cè)算的結(jié)果顯示,我國整體再分配效應(yīng)為25%-35%,效應(yīng)損失較嚴(yán)重。2013年之前的效應(yīng)損失徘徊在20%左右,主要來自再排序效應(yīng);后兩年效應(yīng)損失明顯增加,水平效應(yīng)損失增大。以2014年為例,若不存在水平效應(yīng)和再排序效應(yīng)損失,再分配效應(yīng)可以達(dá)到實(shí)際效應(yīng)的178%。居民社會(huì)保障收入的再分配效應(yīng)保持在25%以上,是總體調(diào)節(jié)作用的主要來源;水平效應(yīng)在損失中占比較小,但有所增強(qiáng);再排序效應(yīng)是損失的主要方面,但逐漸降低。社會(huì)保障支出的再排序效應(yīng)較明顯,但由于支出規(guī)模小,起到微弱的擴(kuò)大收入差距的作用。使用住戶填報(bào)的個(gè)人所得稅得到的再分配調(diào)節(jié)作用不到0.4%,主要效應(yīng)損失來自再排序效應(yīng)。使用模擬測(cè)算的所得稅額得到的再分配效應(yīng)平均增加0.51個(gè)百分點(diǎn),考慮稅收流失的影響,增加0.3個(gè)百分點(diǎn)較為實(shí)際。將個(gè)人所得稅按照稅制要素進(jìn)行再分配效應(yīng)分解,稅率結(jié)構(gòu)和免征額起到正向的再分配效應(yīng),且后者起主導(dǎo)作用,占個(gè)稅再分配效應(yīng)的266.35%。稅前扣除、稅收流失都造成了再分配效應(yīng)損失,且稅收流失的效應(yīng)損失情況嚴(yán)重,達(dá)到123.90%。我國再分配制度還有許多需要改進(jìn)的地方。社會(huì)保障制度方面,社會(huì)救濟(jì)、社會(huì)福利等具有明顯的累進(jìn)性,適當(dāng)加大財(cái)政投入;改革養(yǎng)老金或離退休金制度,降低水平效應(yīng)和再排序效應(yīng)損失。個(gè)人所得稅方面,費(fèi)用扣除標(biāo)準(zhǔn)合理化;完善稅收征管,減小稅收流失。當(dāng)然,最根本的是要加快經(jīng)濟(jì)發(fā)展,提高人民生活水平,擴(kuò)大稅收規(guī)模,增強(qiáng)再分配效應(yīng)。
[Abstract]:In the past ten years, the Gini coefficient of our country has always been kept above 0.46, which seriously exceeded the international warning line, and the negative effect on the stable development of economy and society has become increasingly prominent. The government takes the social security system and the individual income tax system as the main means, carries on the correction to the market income initial distribution result. On the basis of probing into the adjustment effect of the redistribution system, this paper probes into the shortcomings of the redistribution system in our country and tries to put forward some policy suggestions for improvement. Based on the income survey of urban residents in Tianjin from 2002 to 2014, this paper uses UL model to measure the effect of income redistribution in China. The results show that the overall redistribution effect of our country is 25-35g. The effect loss was serious. The effect loss hovered around 20% before 2013, mainly from the reordering effect. In the last two years, the loss of effect increased obviously, and the loss of horizontal effect increased. Taking 2014 as an example, if there is no loss of horizontal effect and reordering effect, the redistribution effect can reach 178% of the actual effect. The redistribution effect of the residents' social security income is above 25%, which is the main source of the overall adjustment effect. The horizontal effect accounts for a small part of the loss, but it is enhanced; the reordering effect is the main aspect of the loss, but gradually decreases. The reordering effect of social security expenditure is obvious, but because of the small scale of expenditure, it plays a weak role in widening the income gap. The redistribution adjustment effect obtained by using household income tax is less than 0.4, and the main effect loss comes from reordering effect. The redistribution effect of the income tax calculated by simulation increases an average of 0.51 percentage points, considering the effect of tax loss, the increase of 0.3 percentage points is more practical. The redistribution effect of individual income tax is decomposed according to the factors of tax system, and the structure of tax rate and the amount of exemption play a positive redistribution effect, and the latter plays a leading role, accounting for 266.3535% of the redistribution effect of individual income tax. Before tax deduction, tax loss caused the loss of redistribution effect, and the effect loss of tax loss was serious, reaching 123.90. China's redistribution system still needs to be improved. In the aspect of social security system, social relief and social welfare have obvious progressiveness, so we should increase financial input appropriately, reform the pension system or retreat and rest fund system, reduce the loss of horizontal effect and reorder effect. In the area of personal income tax, the standard of expense deduction should be rationalized, and tax collection and administration should be improved to reduce the loss of tax revenue. Of course, the most fundamental is to speed up economic development, improve people's living standards, expand the scale of taxation, and enhance the redistribution effect.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42

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