不同收入分配层次的税收调节机制

Tax Adjustment Mechanism in Different Income Distribution Levels

从CD生产函数出发,分别从不同收入分配层次、税收体系与设计、税种设计与选择等方面来具体阐释税收在不同收入分配层次中的作用机理,以揭示税收体系设计与选择对改变收入分配格局的作用机理。研究证明,个人所得税对改变收入分配的格局具有直接的作用,消费税对改变收入分配的格局具有间接的作用。个人所得税和消费税税率的改变对个人消费一般性商品时所消耗的收入占总收入比重的影响是税收体系改变收入分配格局的关键。为使税收有效调节收入分配,税收体系设计应反映在收入分配各个环节;税种的设计与选择应体现在范围和力度上;税收调节收入分配应具有普遍性与特殊性。

Based on Cobb-Douglas production function, a study is conducted in this paper to interpret the role of the tax in different income distribution levels in terms of different income distribution level, tax revenue system and design and tax design and selection to reveal the impact of tax system design and selection on the changes of income distribution patterns. The result shows that the personal income tax has a direct effect on changing the pattern of income distribution, and the consumption tax has an indirect effect on changing the pattern of income distribution. The impact of the changes in the rate of personal income tax and consumption tax on the proportion of personal consumption of general merchandise in the total income is the key that tax system changes the pattern of income distribution. In order to adjust the income distribution effectively, the design of the tax system should be embodied in all aspects of the income distribution. The design and selection of the tax should be reflected in the scope and intensity. When the tax adjusts income distribution, it should be universal and particular.