国民收入分配与有效税率

National Income Distribution and Effective Tax Rates

文章系统梳理了国民收入分配与有效税率的理论关系,并基于OECD数据库资金流量表的国民收支数据测算了各国消费、劳动和资本三大税基有效税率的水平。研究结果发现,与世界主要发达国家相比,我国消费有效税率相对较高,资本有效税率适中,而无论是否包含社会保险缴费,劳动有效税率都明显偏低。从趋势上看,2008年以来,我国消费有效税率呈现下降趋势,资本和劳动有效税率的变化不大。为了更好地发挥税收和社会保障的收入再分配效应,建议在下一阶段注重提高劳动平均有效税率,尤其是加强对高收入群体个人所得税征管;同时,适度提高城乡居民社会保险的政府补助水平。

This paper aims to sort out the theoretical relationship between national income distribution and effective tax rates, and calculates the effective tax rates of consumption, labor and capital based on the national income and expenditure data of OECD database. The result shows that compared with the major developed countries in the world, the effective tax rate of consumption in China is relatively high, while the effective tax rate of capital is moderate. No matter whether social insurance contributions are included or not, the effective tax rate of labor is obviously low. The effective tax rate of consumption in China has shown a downward trend since 2008, while the effective tax rate of capital and labor has not changed much. In order to strengthen the income redistribution effect of taxation and social security, it is recommended to focus on raising the average effective tax rate of labor in the next stage, especially to strengthen the collection and management of personal income tax for high-income groups, and to appropriately increase the government subsidy level of social insurance payment for urban and rural residents.