城市居民税负感及影响因素的实证研究

Empirical Studies on Sense of Tax Burden of Urban Residents and Influencing Factors

根据北京市居民税负感调查所得数据,通过对居民税负感及其影响因素之间的相关性实证研究,得出结论,税负感与收入、文化程度、年龄以及对税收的了解程度等因素呈显著正相关,与是否参加社保呈显著负相关。在被调查的居民中,超过一半的居民税负感较重或很重,其中,收入越高和对税收了解的越多税负感就越重,本科学历和中年人群税负感较重,未参加社保的居民税负感较重,参加社保的居民税负感较轻。税负感研究的结论显示,居民税负感不仅与税收负担的高低密切相关,而且与国家的财政支出方向密切相关,扩大财政的民生开支是降低居民税负感的重要途径。

According to the data from a survey on sense of tax burden of Beijing residents, through the empirical research on the correlation between the sense of tax burden and some factors, we reach the conclusion that sense of the tax burden was significantly positively correlated with income, educational level, age, as well as understanding on tax, and has a significant negative correlation with whether to participate in the social security. The results also show that more than half of the residents in the survey feel a heavy or very heavy tax burden, and with higher income and more understanding on the tax, the heavier sense of tax burden they will suffer. Specifically, the undergraduates and middle-aged people feel heavier tax burden. In addition, people included in the social security carry lighter sense of tax burden than people not in the social security carry. The conclusion implies that residents＇ sense of tax burden is not only closely related to the level of tax burden, but also related to the fiscal expenditure. Expanding fiscal expenditure on the people＇s livelihood is an important approach to reduce the sense of tax burden on residents.