摘要
基于国民经济核算的一般原理及核算账户之间的平衡关系,构建生产税影响居民初次分配总收入的路径图,并运用比例分析法和投入产出法对资金流量表及投入产出表进行建模,从生产税的角度研究居民初次分配总收入占比下降的原因。结果表明,2000年以来企业部门缴纳的生产税占比的上升挤占企业部门支付的劳动者报酬份额,是导致居民部门初次分配总收入占比下降的重要原因。
Based on the general principles of national economic accounting and the balanced relations of the accounts involved,a path diagram of the effect of production tax on residents＇ total income in the primary distribution of gross national income is constructed in this paper.Then,adopting ratio analysis and input-output method,funds flow statements and input-output tables are modeled to study the reason for the decline in the portion of residents＇ total income in the primary distribution from the perspective of production tax.It is showed that the portion of labors＇ income paid by the business enterprise sector has been partly diverted into the rising portion of production tax since 2000,which is an important reason for the decline in the portion of residents＇ total income in the initial distribution of gross national income.
出处
《数理统计与管理》
CSSCI
北大核心
2016年第2期319-328,共10页
Journal of Applied Statistics and Management
基金
教育部哲学社会科学研究重大课题攻关项目(12JZD026)
内蒙古自治区自然科学基金项目(2013MS1014)
内蒙古工业大学科学研究基金(SK201306)
关键词
资金流量表
生产税
初次分配
部门内部收入结构
funds flow statement
production tax
primary distribution
income structure inside sectors
