我国居民的“税痛”程度和政府支出的抵消作用——不同税种、不同收入群体的差异及财税改革启示

Chinese Residents’ Tax Burden Extent and Its Offsetting Role of Governmental Expenditure:The Difference between Different Taxes and Different Income Groups and Inspiration of the Reform of China’s Fiscal and Taxation Policies

将税负对居民幸福感的负面影响定义为“税痛”,基于中国社会综合调查(CGSS)2010年的抽样数据和样本所在区(县)的财税数据分析表明:中等口径宏观税负给我国居民带来的“税痛”并不显著,中等收入群体的“税痛”相对更强;增值税和营业税与居民幸福感正相关,个人所得税和消费税给居民带来明显的“税痛”,且个人所得税的“税痛”高于消费税;地方政府支出不但完全抵消了宏观税负带来的居民“税痛”(对低收入群体的抵消作用最为显著),还显著提升了居民幸福感;地方政府支出对不同税种、不同收入群体“税痛”的作用存在差异。应进一步优化以流转税为主的税制结构,改革预算管理体制,提高区(县)政府自主收入水平和支出水平,并增加普惠性民生支出比例,以切实提升我国居民(尤其是低收入群体)的幸福感。

The negative influence of tax on residents’happiness is defined as“tax burden”,based on the data of Chinese General Social Survey(CGSS 2010),this paper analyzes tax and finance data of the corresponding districts and counties,and the results show that the residents'“tax burden”is not significantly affected by the medium-caliber tax of Chinese Government,but the“tax burden”of medium income group is relatively stronger,that value-added tax and turnover tax are positively correlated with the residents’happiness sense,but personal income tax and consumption tax significantly bring“tax burden”to the residents,furthermore,the“tax burden”of personal income tax is higher than consumption tax.Governmental expenditure not only completely offsets the“tax burden”of the residents by macro-tax(the offsetting role is most significant in low income group),but also significantly promotes the happiness sense of the residents.The role of“the tax burden”by governmental expenditure on different taxes and different income groups is different.China should further optimize tax structure based on turnover tax,reform budget management system,improve self-revenue level and the expenditure level of the districts and counties,and increase expenditure proportion for the residents so as to really boost the happiness sense of Chinese residents,especially the low income group.