税收对中国收入分配差距的影响研究

Research on the Influence between Tax and Residents' Income Gap

研究中国税收与居民收入差距之间的定量关系,研究表明:目前中国税种少,个人所得税结构复杂,1994年以前个人所得税起征点高,2000年以后个人所得税起征点低;中等收入阶层是个人所得税主要来源,企业整体税收较重,大型(垄断)企业税收较轻,小型企业税收负担重;主要税种增值税流失严重,消费税比例高。以上原因致使中国税收调节居民收入差距效应微弱。根据研究结论,提出了政策建议。

This article analyzes the relationship between tax and residents＇ income gap.Studies show that the kind of tax is less,personal income tax structure is complex in China.Before1994,personal income tax threshold was high.After 2000,personal income tax threshold was low.Middle-income class is the main source of personal income tax.The overall enterprise tax is heavy,but the tax of large（monopoly） enterprise is less,while the tax of small（non-monopoly） enterprise is more.The value-added-tax which is the main tax is losing serious and the consumption tax is high.Reasons above led to a weak effect for tax to adjust the income gap in China.According to the conclusions,author gives some advices to improve it.