基于收入分配效应视角的税制结构优化研究  

Research on the Optimization of Tax Structure Based on Income Distribution Effect

作　　者：刘成龙[1] 王周飞 

机构地区：[1]内蒙古财经大学财政税务学院 [2]江苏省仪征市地方税务局

出　　处：《税务研究》2014年第6期15-22,共8页

摘　　要：本文通过构建税收的收入分配效应、税收累进性模型,实证分析了我国整体税制及主要税种的收入分配效应。研究表明:我国的直接税发挥了收入分配的正效应,间接税发挥了收入分配的负效应,受税制结构影响,我国整体税制的收入分配效应为负。因此,逐步提高直接税比例、适当降低间接税比例,优化税制结构,构建"双主体"税制模式是我国今后税制改革的重点。This paper makes an empirical analysis on the income distribution effect of the overall tax systems and the main tax categories by using the model for the income distribution effect and tax progressivity with the rural residents as the data base. The research results show that the direct tax has a positive effect on the income distribution, and the indirect tax has a negative one. Affected by the tax structure, the income distribution effect of the overall tax systems is negative. On this basis, the paper argues that the key of tax reform in the future is to optimize tax structure by gradually increasing the proportion of direct tax and decreasing the proportion of indirect tax.

关 键 词：收入分配 税收累进性 税制结构 直接税 间接税 

分 类 号：F812.42[经济管理—财政学]