摘要
本文利用2003—2015年的面板数据,研究了税收结构与城乡收入差距之间的关系。结果表明:宏观税负的上升会扩大城乡收入差距,在保持税负水平不变的情况下,扩大所得税比例的同时降低流转税的比例有助于改善城乡收入差距;"营改增"政策对城乡收入差距具有显著的逆向影响;此外,个人所得税对城乡收入差距的调节作用并不明显。我国现行的税收结构还存在诸多不合理之处,并没有起到预期调节城乡收入差距和收入分配的作用,应当进一步完善税收的征缴制度。
Based on the provincial panel data during 2003-2015, this paper analyzes the relationship between tax structure and urban-rural income inequality. The results show that the increase in tax income will significantly aggravate urban-rural inequality. Moreover, with a constant total tax income, urban-rural inequality will be narrowed by increasing income tax and reducing turnover tax accordingly. Replacing business tax with valuedadded tax has negative impacts on urban-rural inequality and the positive role of individual income tax is not so clear. As there are some unreasonable places in tax structure in China, it is necessary to take measures to improve the tax system for fully utilizing the adjustment effect.
作者
张卫航
黄汝婷
ZHANG Weihang1, HUANG Ruting2(1. School of Economics and Finance, Xi＇an Jiaotong University, Xi＇an 710061, China; 2. The School of Economics, Amoy University, Xiamen 361005, Chin)
出处
《西安交通大学学报（社会科学版）》
CSSCI
北大核心
2018年第2期86-92,共7页
Journal of Xi'an Jiaotong University：Social Sciences
基金
国家社会科学基金重大项目(14ZDB144)
国家自然科学基金面上项目(71573217)
