消费税对城镇居民收入差距的调节效果分析

An Analysis on the Adjusting Effect of Consumption Tax on the Urban Resident Income Gap

本文根据2007-2012年《中国城市(镇)生活与价格年鉴》、《中国税务年鉴》以及CEIC数据库相关数据,运用直接法计算了消费税征收前后城镇居民可支配收入(以下简称"居民收入")的基尼系数,并按照收入来源对消费税基尼系数进行分解,分析了影响消费税收入分配效应的关键因素。研究发现,我国消费税能够缩小居民收入差距,但调节效果有限;酒和卷烟消费税对居民收入差距的负向调节作用在一定程度上抵消了成品油和汽车消费税的正向调节作用;2009年之前,卷烟消费税大大降低了消费税的收入分配效应,而2009年开始,成品油消费税成为影响消费税分配效应的最主要因素。

Based on the statistical data of China Urban Life and Price Yearbook, China Taxation Yearbook and CEIC between 2007 and 2012, this paper directly calculates the Gini coefficients of urban resident income before and after consumption taxation, and decomposes the Gini coefficients according to the tax source to analyze the key factor influencing the income distribution effect of consumption tax. The paper finds that China＇s consumption tax can limitedly narrow the income gap; the negative impact of alcohol and cigarette consumption tax on income gap to a certain extent offset the positive impact of refined oil and automobile consumption tax; before 2009, cigarette consumption tax greatly reduced the income distribution effect, and after 2009, the refined oil consumption tax has become the most important factor affecting the income distribution.