消费税对城乡居民收入分配的影响研究

A Study on the Impacts of Consumption Taxation on Income Distribution of the Urban and Rural Residents

本文基于2000~2017年31个省份的城乡居民人均收支数据,测算了我国城乡居民的消费税税负及征收消费税前后的城乡居民收入差距,并通过计量模型考察我国城乡居民的消费税税负对城乡居民收入差距的影响。研究发现,2000~2011年,消费税对我国城乡收入差距起到正向调节作用;而2012~2017年,消费税对我国城乡收入差距转为逆向调节。造成消费税对城乡收入差距产生逆向调节作用的重要原因是我国城乡居民的消费税税负差距扩大,从而显著提高城乡居民收入差距。基于此,本文提出了相应的政策建议。

Based on the income and expenditure per capita of urban and rural residents from 31 provinces in 2000~2017,this paper calculates the consumption tax burden of urban and rural residents and their income gap before and after the levy of consumption tax to study the impact of consumption tax burden on the income gap with an econometric model.The paper argues that the consumption tax positively regulates the urban-rural income gap during 2000~2011,and negatively regulates the income gap during 2012~2017.The main reason for this negative regulation of income gap is that the increased consumption tax burden gap widens the income gap significantly.On this basis,the paper gives some policy suggestions accordingly.