间接税归宿对城乡居民收入分配影响研究  

A Comparison Study of the Impact of Indirect Taxes on Income Distribution in Rural and Urban China

作　　者：聂海峰[1] 岳希明[2] 

机构地区：[1]中山大学岭南学院 [2]中国人民大学中国财政金融政策研究中心

出　　处：《经济学（季刊）》2012年第4期287-312,共26页China Economic Quarterly

基　　金：IDRC(International Development Research Council of Canada)中国税收政策研究项目;教育部哲学社会科学研究青年基金项目(项目批准号:11YJC790137);中山大学"中央高校基本科研业务费专项资金";教育部哲学社会科学研究重大课题攻关项目"税收对国民收入分配调控作用研究"(项目批准号:08JZD0012)的资助

摘　　要：使用全国城乡家庭消费和收入微观数据考察间接税对于城乡收入差距和收入分配的影响发现:平均来看,全国居民负担的税收占收入的比例是10.6%;不论在全国范围来看还是分别在城乡内部来看,间接税负担都呈现累退:低收入的负担率高于高收入的负担率。在城乡之间,城镇居民的税收负担率高于农村居民的税收负担率。间接税增加了城乡内部不平等,降低了城乡之间的不平等。间接税主要对低收入群体影响较大,略微恶化了整体收入不平等。This paper studies the indirect tax incidences in rural and urban China, using micro data on household consumption and income. We find that the national average ratio of tax on income is 10.6%. The tax burdens are regressive in both rural and urban areas, i. e. , poor people pay higher actual tax rates than rich people. In average the rural households＇ tax burden is lower than that of urban households. The indirect taxes increase the inequality within rural or urban areas, but decrease the inequality between rural and urban areas. The total inequality is marginally deteriorated by the indirect taxes.

关 键 词：间接税 税收归宿 投入产出分析 

分 类 号：F124.7[经济管理—世界经济]