税收对我国城乡居民收入的再分配效应研究

The Impact of Tax on Income Redistribution Effect of Urban and Rural Residents in China

合理的税制可以起到公平收入分配的作用。因消费结构及规模的差异,城乡居民所负担的税收也会有所差异。本文结合《中国城市(镇)生活与价格年鉴》和《中国住户调查年鉴》的统计数据,分别计算主要税种对城镇居民和农村居民的再分配效应。研究发现,我国税收对农村和城镇居民收入均具有逆向调节作用,在农村地区逆向调节作用更明显,但城乡的逆向调节程度都在逐渐弱化。鉴于税收对城镇与农村的再分配效应差异,我国应该进一步调整现行税制结构,完善收入监控机制,优化税收优惠政策的调节方向和力度。

Rational taxation system has the effect of equalizing income.Because of the different expenditure structure,there are differences between the urban and rural residents' tax burden.Based on the statistical data of China Urban Life and Price Yearbook and China Yearbook of Household Survey,we calculate separately the income redistribution effect of main taxes on urban and rural residents in China.The result shows that China's taxation has the negative effect on residents but the degree of the negative effect is fading,especially in rural areas.By comparing the redistribution effect of urban and rural residents,we suggest adjusting the structure of the current tax system,perfecting the mechanism to monitor the income and optimizing the adjustment direction and strength of tax incentives.