增值税与城乡居民收入分配的关联度:1995～2010年  

The Relationship between VAT and the Income Distribution of Rural and Urban Citizens:from 1995 to 2010

作　　者：樊勇[1] 王蔚[2] 

机构地区：[1]中央财经大学税务学院,北京100081 [2]中央财经大学税收计量研究中心,北京100081

出　　处：《改革》2012年第11期68-74,共7页Reform

基　　金：北京市自然科学基金项目"碳税对北京社会经济;居民收入影响的实证分析与碳预算制度设计"(批准号:9112016);国家自然科学基金项目"中国个人所得税遵从行为的实证分析与优化个人所得税管理研究"(批准号:70803056)

摘　　要：运用1995-2010年的全国城乡居民面板数据．基于微观模拟还原法全面考察增值税对城乡居民收入分配的影响。计算居民内部及城乡之间的增值税税负归宿，通过Suit指数论证增值税的累退性，并比较MT指数发现，增值税加剧了城镇居民收入分配差距的扩大。将我国现行13％的低税率换算成17％的单一基本税率，发现现行多档税率对居民收入分配的效率损失要少于单一税率。结合我国增值税改革和财政体制，为充分发挥增值税对城乡居民的收入分配效应，应继续推进以减税为目标的增值税制度改革。增加对农村地区、中低收入者的财政转移支付力度．以体现财政公平原则。Based on micro-simulation model, the authors use the panel data of urban and rural residents in China to inspect the actual VAT burden in urban residents and between urban and rural residents. They first calculated the value added tax incidence within and between rural and urban areas, by Suit indicators demonstrating the regressive nature of sales tax, and MT index found that VAT has increased the expansion of income distribution gap of urban residents; Secondly, they presented 13% converted low cent of a single basic rate, found existing tax rates on income distribution efficiency losses to less than a single rate. Combined with China＇s value added tax reform and financial system, they suggest to continue to promote tax cuts as the goal of the reform of the VAT system; besides, in rural areas should be increased, financial transfer payment in the low-income people, to embody the principle of financial fairness.

关 键 词：增收入分配 增值税 税率设计 城乡差距 

分 类 号：F124.7[经济管理—世界经济]