摘 要
随着改革开放的不断深入,我国经济取得了举世曙目的成果,无论是历年的经济发展速度还是国内生产总值都在世界各国中遥遥领先,但同时我国居民收入分配的公平性也被国内外学者所质疑,2012年《福布斯》杂志发布的“全球税收痛苦指数”显示中国居民税收痛苦指数位列全球第二,中国居民的总体税收负担缺乏合理性和公平性,这引起了国内外各界的高度重视。
本文在新型城镇化的视角下,从我国区域经济发展不平衡、居民总体税收负担过重以及居民收入分配公平性较差的实际出发,以区域经济差异、税负对居民收入分配差距的作用效应为研究主要,通过定性的理论探讨和定量的实证分析分别研究区域经济差异对我国城镇居民收入分配的作用效应、税收对居民收入分配差距的作用效应。本文首先介绍了国内外在居民收入分配差异方面的研究现状,其次定性分析我国整体经济发展基本情况以及不同区域经济发展存在差异,然后运用描述性统计分析方法分析了我国现阶段居民税收负担情况以及居民收入分配差距情况等内容,再次运用多种定量方法相结合的方式实证检验了区域经济差异、税负对我国居民收入分配的作用效应,最后针对定性分析和定量检验的结果提出了控制我国居民收入分配差距拉大的政策建议。
通过全文的研究发现,2000年以来我国不同区域间税负失衡的负效应不断恶化,税收与区域经济差异对居民收入分配有着深刻的影响,我国税收制度在调控居民收入差距方面没有发挥出应有的功效,经济快速发展的同时也带来了居民收入分配差距不断拉大的现象,域经济差异导致不同区域居民收入分配差距拉大。当务之急,国家需要从改革我国目前的税制结构、完善个人所得税制、开征房产税、遗产税等具有收入分配调节功能的税种、不断完善外部环境要素和配套措施、促进区域经济协调发展等多方面出发,着手控制我国居民收入分配差距不断拉大的现象,防止贫富差距的进一步恶化。
关键词:区域经济差异,个人所得税,收入分配差距,基尼系数
ABSTRACT
With the deepening of the reform and opening up, China's economy has made the world start to results, both in the economic development speed of calendar year and gross domestic product (GDP) are far ahead in the world, but at the same time our country residents income distribution fairness also questioned by the scholars both at home and abroad, Forbes magazine in 2012 published "global tax misery index" shows that Chinese residents tax misery index ranked second, overall tax burden of Chinese residents lack of rationality and fairness, which has attracted attention from all walks of life both at home and abroad.
Under the perspective of new urbanization, this article from the unbalanced regional economic development in China, the residents' overall tax burden and the reality of poor residents income distribution fairness, with the regional economic differences and the effects of tax burden on residents income distribution gap for research, through qualitative and quantitative theory discuss the empirical analysis, we research the regional economic differences on Chinese urban residents income distribution effect, the effects of taxation on residents income distribution gap. This paper first introduces the domestic and international research status on residents income distribution difference, secondly the qualitative analysis of the overall economic development of our country basic situation as well as the differences between different regional economic development, and then USES descriptive statistics analysis method to analyze the our country present stage of tax burden and resident income distribution gap between Chinese residents in the content such as, again, using a variety of quantitative method is a combination of empirical test the difference of regional economy, tax to our country residents income distribution effect, finally based on the results of qualitative analysis and quantitative test control residents income distribution gap widening in our country are put forward policy Suggestions.
Through the full text of the study found that since 2000, the negative effects of China's tax burden imbalances between different regions of the deteriorating, taxes and the regional economic difference of residents' income distribution has a profound impact, the tax system in our country did not play out in terms of regulating the income gap of efficacy, rapid economic development at the same time also brought the phenomenon of residents income distribution gap is widening, domain economic differences lead to different regional residents income distribution gap is widening. Priority, countries need to reform our country current tax structure, perfecting the personal income tax, property tax, the tax which has the function of adjusting income distribution, such as tax, and constantly improve the external environment factors and supporting measures in many aspects, promote the coordinated development of regional economy, to control the phenomenon of our country residents income distribution gap is widening, to prevent further deterioration of the gap between the rich and the poor.
Keywords:Regional economic differences; the individual income tax;