流转税影响个人收入分配调节的分析研究——以我国城镇居民支出结构为考察基础

A Theoretical Analysis and Empirical Research on Influence of Turnover Tax on Personal Income Distribution Adjustment——Based on the Review of Chinese Urban Resident's Expenditure Structure

文章提出了流转税影响个人收入分配调节的理论模型,并对其进行了因素分析,推证得到了一些重要的判别规则。并在此基础上以城镇居民为目标群体,加工整理了我国各收入阶层城镇居民的消费支出数据,对我国流转税影响个人收入分配调节的作用进行了实证分析。最后,文章利用理论分析部分得到的判别规则,结合实证分析中得到的一些计算结果,提出了完善流转税影响个人收入分配调节作用的政策制定思路。

The paper provides a theoretical model on how turnover tax affects personal income distribution adjustment, and makes thorough analysis on functionary mechanism of main factors, concluding some discriminants for policy stipulation. Based on such conclusion, setting urban resident as demonstration, the paper processes expenditure data on living consumption of some different groups divided by income, giving an empirical analysis on the effect of turnover tax on personal income distribution adjustment. Finally, combining theoretical conclusion with empirical result, the paper offers some policy-making approaches on how to better the adjusting effects of turnover tax affecting personal income distribution adjustment.