【作者】 李渊；

【导师】 肖红叶；

【作者基本信息】 天津财经大学 ， 国民经济学， 2012， 博士

【摘要】 近年来,随着经济社会的发展,我国收入分配格局也发生了显著的变化。居民收入差距日益扩大,基尼系数远远超过国际警戒线,严重影响了经济发展和社会稳定,成为社会关注的焦点。收入分配失衡是社会经济发展程度、经济资源配置体制、国家相关法规政策等诸多因素综合作用的结果,其中税收在理论与实践中应该发挥收入分配调节工具的重要作用。本文拟就此进行深入研究,其重点定位在收入分配的税收调节机制改进方面。本文研究逻辑如下：梳理国内外收入分配税收调节相关研究文献,考察我国收入分配实际状况,分析问题产生的原因与经济社会影响。借鉴国际经验,提出我国税收调节收入分配的整体研究框架。选择税收调节工具为切入点,分析税收调节在整个收入分配调节中的基本特性、作用机制和存在问题。利用统计学理论方法,构建统计模型,重点开展税收对居民收入与支出,以及税收对地区收入差距影响的经验研究,希望得到机制改进路径。全文共分为七章：第一章导论,梳理有关收入分配税收调节机制改进研究的国内外相关文献。提出论文研究背景及基本思路、方法与框架。第二章考察我国收入分配结构历史演进过程,指出我国目前收入分配结构的存在主要问题。突出表现为收入分配向政府、资方和垄断行业倾斜。不同群体之间、城乡居民之间收入差距逐年提升等方面的问题。分析问题产生的原因及其经济社会影响。第三章借鉴发达国家调节收入分配的经验,对调整我国收入分配差距提出了完善市场经济制度、加强对公权力的约束、健全劳动力的相关法律体系、建立社会基本保障制度等建议,并以税收工具为重点,分析研究税收在调节收入分配方面的特性、作用机制。第四章剖析当前税收调节收入分配运行机制,指出我国税收调节收入分配功能弱化,大多税种具有累退性,税收调节收入分配机制亟需改进。第五章通过统计分析建立协整模型,研究税收总量、间接税、直接税的变化对我国居民收入的影响。第六章通过统计分析建立面板协整与门限面板数据门限模型,研究不同地区税收规模、财政支出以及间接税、直接税变化对城乡收入差距的影响。最后一章结合找国买际,给出加强税收调节收入分配的目标、原则、路径以及政策空间。本文主要创新性工作表现在四个方面：一是通过我国当前税制结构的系统剖析,深入分析其在调节收入分配方面的问题。二是理论研究与经验研究相结合,利用统计学与经济计量学模型方法,建立税收因素影响收入分配的数量分析模型,力图通过模型数据信息,检验本文的理论观点,并获得一定的支撑。三是根据有关研究成果,估算个人所得税的潜力,提出税制改革并不危及财政安全的观点。四是提出通过建立全新理念的税收征管机制,提出破解制约税制改革征管难题的政策空间。更多还原

【Abstract】 In recent years, with the economic and social development, the pattern of income distribution in China has changed dramatically, the income gap of Chinese dweller increasingly expands, the Gini coefficient has exceeded the international alertness line, the wide distribution gap creates the negative effects to the development of economy and society, and becomes the focus of public concern. The imbalance in the income distribution is the result of social environment, economic system, policies and regulations. In view of taxation is the important component of national income and the important tool to adjust the income distribution, this thesis places an extra emphasis on how to improve the tax adjustment system of income distribution.The study logic of this thesis is as follows:to make an analysis on the reasons and socio-economic impacts on China’s present income allocation differences, based on the research documents both home and abroad, aiming at the tax adjustment on income distribution. By choosing tax regulation tools as the breaking point, the author tries to analysis the basic character, mechanism of action and existing problems by employing statistical method, thus to create a statistical model and find a resolution to improve the system.The thesis is divided into7chapters.Chapter One is the introduction, to collect research documents of tax regulation system on income adjustment, to put forward the background, research idea, method and framework of this thesis.Chapter Two is to make an investigation on the historical evolution of Chinese income distribution, and to point out the majors problems in recent distribution structure.Chapter Three is to learn from the experiences of the advanced countries in income distribution, and to table a proposal on how to narrow the income gap in China by employing tax as the major tool.Chapter Four is to dissect the operating mechanism of tax regulation, to indicate that many items of taxation in China are regressive and urgent improvement is needed.Chapter Five is to make a research on the impact of residents’incoming caused by the change of tax revenue, indirect tax, direct tax by setting up co-integration model.Chapter Six is to make a research on the impact of urban-rural income gap cause by taxation scales and fiscal expenditure in different areas by employing statistical analysis.Finally, in light of China’s actual conditions in the country the author offers the target, principle, method and policy space for the strengthening of tax regulation.The highlight of this thesis lies in the innovative works in four points, namely to make a systematical dissect on Chinese taxation structure, to establish tax analysis framework by employing quantities model, to prove that tax reform will not threaten financial security by estimating the capacity of individual income, to crack hard issue in taxation reform by establishing a new idea in tax collection and administration system.更多还原