导　　师： 田秋生

学科专业： 020202

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 收入分配问题一度被认为是经济和社会发展过程中最容易引发低效率和混乱动荡的祸根。我国古代历史中朝代的更迭在很大程度上与百姓的收入分配不均有关系。税收制度除了为政府筹集财政收入，还应有效、公平地发挥社会财富在不同群体间的分配作用。国内外学者从税收结构公平分配效应的理论基础、经验方法、公平分配有效性和逆向调节或功能弱化的原因、对策四个方面进行研究，得出税收结构中不同类别的税种在不同国家和不同经济发展时期，可能是累进的也可能是累退的不同结论。由于国内学者研究中国税收结构的分配效应存在着研究对象单一、研究方法不统一和理论假设缺乏支撑的不足，给研究方法的改进和创新留下了空间。 本文试图通过对中国税收结构特点和收入分配现状进行剖析，运用理论分析和实证研究的方法填补现有研究不足。主要思路是运用相关理论分析税收影响收入分配的逻辑关系，归纳中国目前“双主体”税制、直接税和财产税有限和缺失的税收结构特点及收入分配不断扩大的现状，接下来建立以收入不良指数为因变量和八个税目比重为自变量的协整方程及格兰杰因果检验，判断各税种与收入分配差距变化的因果联系，最后根据现有理论和知识评判各税种在收入分配的公平性上的有效性和合理性，得出财产税对收入分配无明显作用，直接税在一定程度上未能缩小反而扩大收入分配差距的结论，以此为政府的税收政策提供中肯、科学的建议。 The issue of income distribution was once considered the most likely event that led toinefficiency and confusion in turbulent bane of economic and social development. It washighly associated with the change of dynasties in China’s ancient history as well. The taxsystem does not only play the role of raising revenue for the government but also impartiallydistributing wealth among different groups. Domestic and foreign scholars analyzed theeffects of income distribution that tax affected from four perspectives---different theoreticalbasis that tax structure exerted to equally income distribution, empirical approaches, variousempirical analysis and reverse regulatory effects. It is concluded that in differentiatedcountries and different periods of development, the tax categories might have effect oraggressive effect to the income distribution. However, as the domestic researchers are of theproblems of the single research variation, not standardized and scientific approaches and falseor defective assumptions, there remains a large room to improve and innovate. This paper intends to conclude the characteristics of Chinese current tax structure andincome distribution conditions, conduct the theoretical as well as empirical approaches to fillthe unexcavated academic gap. The main idea of this paper is as follows---first analyze theimpact of tax structure and the income distribution’s logical connections, then demonstrate the“double subject” taxes and absence of property tax and insufficiency of direct taxescharacteristic of Chinese tax structure, then, subsequently establish cointegration equationswith bad income index as the dependent variable and other eight categories tax ratios asindependent variables go along with the Granger Causality Test to judge the relationshipbetween tax structure and income distribution, finally evaluate the efficiency and rationalityof distinguished taxes to income distribution from the above analysis. The conclusion isproperty tax has little influence to adjust the income distribution and direct taxes like businessand personal income taxes, to some extent, deteriorate the distribution let alone improve it.Thus, the paper offered impartial and considerable suggestions to the tax policies to thegovernment.

关 键 词： 税收结构 收入分配 因果检验

分 类 号： [F812.42 F124.7 F224]

领　　域： [经济管理] [经济管理] [经济管理]