商业研究

商业研究

• 财税研究 • 上一篇    下一篇

中国整体税收负担的再分配效应 ——基于CFPS微观家庭调查数据的实证研究

王茜萌1,2，倪红福3   

  1. （1．中国华融资产管理股份有限公司 博士后科研工作站，北京100033； 2．中国社会科学院 金融研究所博士后流动站，北京100028； 3．中国社会科学院 经济研究所，北京100836）
  • 收稿日期:2018-09-26 出版日期:2019-03-16
  • 作者简介:王茜萌（1990-），女，哈尔滨人，中国华融资产管理股份有限公司博士后科研工作站/中国社会科学院金融研究所博士后流动站在站博士后，经济学博士，研究方向：公共财政理论；倪红福（1980-），男，湖南衡南人，中国社会科学院经济研究所副研究员，经济学博士，研究方向：国际经济、产业经济。

The Redistribution Effect of China′s Overall Tax Burden: An Empirical Study based on CFPS Microhousehold Survey Data

WANG Xi-meng1,2,NI Hong-fu3   

  1. (1.Postdoctoral Programme, China Huarong Asset Management Co., LTD., Beijing 100033,China; 2.Postdoctoral Programme, Chinese Academy of Social Sciences, Beijing 100028,China; 3.Institute of Economics of Chinese Academy of Social Science, Beijing 100836,China)
  • Received:2018-09-26 Online:2019-03-16

摘要： 随着我国税收收入的增长和贫富差距的逐渐扩大，整体税收负担对收入分配的影响引起理论研究的关注。本文利用引入增值税抵扣机制的投入产出模型测算间接税税收负担，并结合直接税税负，分析整体税收负担对城乡居民收入分配的影响及其动态变化。结果显示：增值税的累退性显著高于营业税，因此与征收营业税相比，征收增值税的模式会导致社会贫富差距进一步加大。我国整体税制呈累退性，并且总税收（间接税和直接税）整体而言加重了社会收入不平等现象，税后不平等程度逐年上升。与城市相比，间接税在整体收入水平较低的农村地区，会愈发加重该地区内部的贫富差距；虽然在农村地区税收仍然不可避免地具有加重收入分配不平等的特性，但随着时间推移这一特性有所缓解。

关键词: 投入产出分析, 税收负担, 收入分配, 增值税

Abstract: With the growth of tax revenue and the gradual expansion of the gap between the rich and the poor in China, the impact of the overall tax burden on income distribution has aroused theoretical research attention. In this paper, the input-output model with VAT deduction mechanism is used to calculate the indirect tax burden, and combined with the direct tax burden, the impact of the overall tax burden on the income distribution of urban and rural residents and its dynamic changes are analyzed.The results show that the regression of VAT is significantly higher than that of business tax. Therefore, compared with business tax, the mode of VAT will lead to the widening gap between the rich and the poor.China′s overall tax system is regressive, and the total tax(indirect tax and direct tax) as a whole aggravates the inequality of social income, and the degree of inequality after tax increases year by year. Compared with cities, indirect tax will aggravate the gap between the rich and the poor in rural areas where the overall income level is low. Although tax in rural areas still inevitably has the characteristic of aggravating inequality in income distribution, this characteristic has been alleviated over time.

Key words: input-output analysis, tax burden, income distribution, VAT