摘要
本文通过实证分析,说明在中国现阶段的经济制度和税收结构下,流转税类、所得税类、资源税类和财产税类份额的增加会扩大资本所有者和劳动所有者市场收入的分配差距,而特定目的税类和行为税类份额的增加则会缩小资本要素与劳动要素的收入分配差距。同时,所得税类、资源税类和行为税类份额的增加会提高经济的总体规模,而财产税类和特定目的税类份额的增加则会降低经济的总体规模。这说明在现阶段的中国经济中,有必要对所得税类和财产税类进行结构和职能两方面改革,使这两种税能够体现社会公平的税收职能。单纯地从税收结构的数量调整上讲,目前应提高所得税类的税收份额,并降低财产税类(即房地产税)的税收份额。
This paper empirically analyzes the effects of tax structure on econom y, it shows that under China's now economic system and tax structure, if the sha re of the category of turnover taxes, the category of income taxes, the category of resource taxes and the category of property taxes in the tax structure incre ases, the gap between the capital-owner and the labor-owner in the income dist ri bution by the market will be enlarged. However,if the share of the category of taxes for special purposes and the category of behavior taxes increases, that ga p will be closed. In the meantime, increase of the share of the category of inco me taxes, the category of resource taxes and the category of behavior taxes will make the economic scale larger, while increase of the share of the category of property taxes and the category of turnover taxes will make it smaller. Thereby in China's now economy, it is necessary to reform the category of income taxes a nd the category of property taxes from the aspect of the tax structure and the t ax function. Only in the respect of the adjustment of the tax structure, the sha re of the category of income taxes should be increased and the share of the cate gory of property taxes should be decreased.
出处
《经济研究》
CSSCI
北大核心
2005年第5期118-126,共9页
Economic Research Journal
基金
教育部重点攻关课题<中国市场经济发展研究>
项目批准号 :0 3JZD0 0 11的阶段成果