直接税对城乡居民收入差距的影响效应研究

Research on Effect of Direct Tax on the Income Gap Between Urban and Rural Residents

在我国迈向共同富裕的关键时期,直接税作为调节居民收入分配的重要手段,在促进收入分配公平和缩小城乡居民收入差距中发挥的作用尤为重要。文章基于直接税对城乡居民收入差距的影响理论机制,利用2011-2019年30个省区市的数据,用固定效应模型考察了直接税对城乡居民收入差距的影响效应,研究发现提高直接税占比有助于缩小城乡居民收入差距,其中提高财产税比重的效应比所得税的效应更为显著。因此,建议我国政府应改革个人所得税制度、优化企业所得税制度、完善财产税制度、加大民生领域财政支出和转移支付力度以及提高教育水平,以起到缩小城乡居民收入差距的作用。

In the critical period of China’s pursuit of common prosperity,direct tax,an important means to adjust the income distribution of residents,plays a particularly important role in promoting the fairness of income distribution and narrowing the income gap between urban and rural residents.Based on the theoretical mechanism of the impact of direct tax on the income gap between urban and rural residents,this paper uses the data of 30 provinces,autonomous regions and municipalities from 2011 to 2019 to investigate the impact of direct tax on the income gap between urban and rural residents by using the fixed effect model.The study finds that increasing the proportion of direct tax can help narrow the income gap between urban and rural residents.And the effect of increasing the proportion of property tax is more significant than that of income tax.Therefore,it is suggested that the Chinese government should reform the personal income tax system,optimize the enterprise income tax system,improve the property tax system,increase the financial expenditure and transfer payment in the field of people’s livelihood and improve the education level,so as to narrow the income gap between urban and rural residents.