再分配政策对农村收入分配的影响

The Influence of Redistribution Policy on Rural Income Distribution—An Empirical Research Based on the Tax and Fee System Reform

财税政策对促进经济增长和改善收入分配都至关重要,其核心职能在不同发展阶段存在差异。基于农业部固定观察点数据,研究税费体制改革对农村收入分配的影响,探讨财税政策在调节收入分配中的作用。研究发现,削减税费显著改善了农村收入分配,解释了1997—2000年与2005—2008年收入不平等下降的43%—49%。在经济发展初期,财税政策的着力点在于经济增长,地方政府缺乏改善收入分配的激励,低收入阶层税费负担较重,在公共支出中获益较少,因此财税政策的再分配功能有限。随着中国经济社会进入新时代,通过再分配降低不平等、促进经济社会平衡充分发展,将成为财税政策的重要功能。

Fiscal and tax policies are essential in promoting economic growth and improving income distribution, but their core functions vary from one stage of development to another. Based on data from the fixed observation points of the Ministry of Agriculture, this paper studies how the reform of the tax and fee system has impacted on rural income distribution, and discusses the role of fiscal and tax policies in adjusting income distribution. As the research findings show, the reduction of taxes and fees significantly improved rural income distribution, explaining the 43 percent—49 percent decrease in income inequality during the periods 1997-2000 and 2005-2008. In early economic development, fiscal and tax policy focused on economic growth;local governments lacked incentives to improve income distribution, and low-income groups had a heavier tax and fee burden and gained fewer benefits from public expenditure. As a result, fiscal policies had a limited redistributive function. As China’s economy and society have entered the New Era, reducing inequality and promoting the full development of economic and social balance through redistribution will become an important function of fiscal and tax policy.