税制结构对收入分配的影响机制研究

Research on the Mechanism Concerning the Impacts of the Tax Structure on Income Distribution

近年来,我国居民间收入分配差距的不断扩大已经成为社会可持续发展的重要障碍。在调节收入分配的诸多工具中,税收制度及税制结构具有十分重要的地位。但我国的税收制度及税制结构是否有效调节了居民间的收入分配差距呢?本文所做的实证研究表明,我国的税收制度整体上对收入分配呈现逆向调节作用。其中,货劳税和所得税对收入分配差距具有明显的逆向调节作用,货劳税尤甚;而财产税和其他税对收入分配差距具有正向调节作用,但统计上并不显著。为此,我国亟需改革税收制度、优化税制结构,以"营改增"为切入点逐步降低货劳税在整个税收制度中的作用,提高所得税和财产税的地位。

In recent years,China＇s income distribution gap is growing year by year,and this becomes the major obstacle to the sustainable development of society.Among many regulation tools on the income distribution,the tax system and its structure play a very important role.But can China＇s tax system and its structure effectively regulate the income gap？ The empirical research in this paper shows that China＇s tax system has a reverse regulating effect on the distribution of income.Among which,the goods and services tax（GST） and income tax has a significant adverse regulating effect on the income distribution gap,especially the GST.But the property tax and other have a positive regulating effect on the income gap,but not statistically significant.To this end,China＇s urgent need is to reform and optimize the tax system,taking the reform of substituting the business tax with VAT as a starting point to gradually reduce the role of the GST on the entire tax system,and gradually increase the income tax and property tax.