摘要
税收是影响国民收入分配格局的重要因素。本文利用中国资金流量表(实物交易)数据,从税收参与国民收入分配的程度与结构、税收对各部门收入形成的影响、税收对国民收入分配结构及其变化的影响三个维度,实证分析了1992-2015年间税收对中国国民收入分配格局的作用。实证结果表明:税收参与国民收入分配的程度总体上趋于提高,其中,生产税参与分配的程度远高于收入税;收入形成受税收直接影响度最大的是政府部门,税收对非政府部门收入形成的影响度与部门税收负担率有较强正相关性;在国民收入分配结构变化过程中,税收起到了重要作用但并非最主要的成因;税收对非金融企业和金融机构两部门收入的影响存在一定程度的差异性。由于税制结构等方面的不同,中美两国税收对国民收入分配格局的影响结果有所区别。上述结论为更好发挥税收调节国民收入分配功能、优化国民收入分配格局提供了有益的政策启示。
Taxation is an important factor affecting national income distribution pattern.Based on the fund flow statement (physical transaction),we make an empirical study on the effect of taxation on China's national income distribution from 1992 to 2015 from three dimensions including the degree and structure of taxation involved in national income distribution,the influence of taxation on income formation of various sectors as well as the impact of taxation on national income distribution structure and its change.Firstly,the degree of taxation involved in national income distribution tends to increase in general.Secondly,as to income formation,governmental sectors are most directly influenced by taxation.Thirdly,in the change process of national income distribution structure, taxation plays a critical but not the most important role.Lastly,the effects of taxation on non-financial enterprises and financial institutions are somewhat different.In addition,we also find that the influence of taxation on national income distribution between China and the United States is somewhat different because of differences in tax structure and other factors.The above conclusions provide beneficial policy implications for improving taxation's function on regulating national income distribution and optimizing national income distribution pattern.
出处
《财政研究》
CSSCI
北大核心
2018年第11期84-95,共12页
Public Finance Research
基金
国家社会科学基金青年项目"完善结构性减税政策与促进税收负担合理化问题研究"(项目编号:12CJY098)
全国统计科学研究项目"我国收入再分配政策公平效应的测度评价与成因分析"(项目编号:2016LY97)的阶段性成果
关键词
生产税
收入税
国民收入分配
资金流量表
Production Tax
Income Tax
National Income Distribution
Fund Flow Statement
