构建有利于调节居民收入分配的间接税体系

Constructing an indirect tax system conducive to adjusting the distribution of residents' income

在以直接税为主体的税制结构中,税收对居民收入分配的调节功能较强,然而我国目前是以间接税为主体的税制结构模式。考察间接税对居民收入分配的调节机理可从生产要素参与国民收入分配的状况、一定时期的税制结构、居民消费品的不同类别和不同税种的调节功能等几方面进行研究。我国调节居民收入分配的主体税种功能缺失,现行税制对居民收入分配存在着逆向调节倾向,致使初次分配中"两个比重"持续下降,恶化了国民收入分配状况。间接税调节居民收入分配存在着以下问题:间接税比重不合理、流转税制设计不科学、资源税功能相对弱化等。为此,强化间接税调节居民收入分配功能,需要从优化增值税制、完善消费税制、加快全面推进资源税改革的步伐与完善直接税和其他配套改革相结合等方面入手。

In the taxation structure with direct tax as the main body,a major function of taxation is to adjust residents'income distribution.However,in China,indirect tax plays a major part in current taxation structure.The investigation of the adjustment mechanism of indirect tax on residents'income distribution can be carried out from the aspects of the participation of factors of production in the distribution of national income,the taxation structure in a certain period,the different categories of consumer goods,and the adjustment functions of different taxes.The deficiency of the main type of tax in regulating the distribution of residents'income and the trend of reverse adjustment of residents'income distribution result in a continuous decline of the"two proportions"in primary distribution,and worsen the distribution of national income.The indirect tax adjusting residents'income distribution has the following problems:the proportion of indirect tax is unreasonable;the design of circulation tax is not scientific;the function of resource tax is relatively weak.Therefore,to strengthen the function of indirect tax in adjusting the distribution of residents'income,it is necessary to start from optimizing the value-added tax system,perfecting the consumption tax system,accelerating resource tax reforms,and improving the combination of direct taxation and other complementary reforms.