政府税收与国民收入分配

Government Tax Revenue and Distribution of National Income

如何完善税收制度,更好发挥税收对收入分配的调节作用是当前税制改革面临的一个重要课题。对中国2000—2019年税收在参与国民收入分配中的比重进行分析后发现:(1)2013年之后中国的生产税在初次分配中的比重逐渐下降,收入税在再分配中的比重逐渐上升,税收对调节国民经济分配的作用逐渐增强;(2)与美国相比,目前中国生产税参与初次分配程度偏高,收入税参与再分配程度偏低;(3)中国税收构成仍然是增值税占比最高,个人所得税、财产税以及消费税等税种占比较低,不利于贫富差距的调节和消费的扩大。通过对中国增值税、消费税、企业所得税和个人所得税四大主要税种变动趋势、改革历程和自身特征的分析,从稳定宏观税负、优化间接税结构、强化财产税的调节作用、发挥税收在第三次分配中的引导激励作用等方面对税制的进一步改革提出政策建议。

How to improve the tax system and give better play to the regulatory role of tax on income distribution is an important problem faced by China’s current tax system reform.This paper analyzes the situation of China’s tax participation in national income distribution from 2000 to 2019.The results show that since 2013,the proportion of China’s production tax in the primary distribution is gradually decreasing,and that of income tax in the redistribution is gradually increasing,and the role of tax in adjusting the distribution of the national economy is gradually increasing.Compared with the United States,at present,China is still in a situation where the participation of production tax in the initial distribution is higher and the participation of income tax in the redistribution is lower.In addition,China’s tax composition is still the highest in value-added tax,while individual income tax,property tax,consumption tax and other taxes account for a relatively low proportion,which is not conducive to the adjustment of the gap between the rich and the poor and the expansion of consumption.To change this pattern,we need to adjust from different taxes.This paper further analyzes the four main taxes of value added tax,consumption tax,enterprise income tax and individual income tax,reveals the role of each tax,and puts forward policy suggestions for the further reform of the tax system.