加强货物劳务税累退性分析 促进收入的公平分配  

Strengthening Regressive Analysis of Goods and Services Tax and Promoting Fair Income Distribution

作　　者：李华[1] 孙倩[1] 

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《国际税收》2015年第2期70-73,共4页International Taxation In China

基　　金：国家社科基金重大项目"深化收入分配制度改革的财税机制与制度研究(13&ZD031)";教育部基金项目"收入倍增与公平分配:税收激励均衡政策优化研究(13YJA790046)";山东大学自主创新重大项目"结构性减税与税制结构优化的耦合性研究(IFW12105)"的阶段性研究成果

摘　　要：因边际消费倾向下降和商品弹性引发税负转嫁难易的不同,货物劳务税普遍具有累退性。为了促进收入公平分配,世界各国从税制结构、税种选择、优惠政策层面进行制度设计,以消除货物劳务税的累退性。我国因该类税收的税收地位和直接税税制改革的约束,完善货物劳务税税收政策以消除累退性具有更重要的现实意义。为此,需要不断推进税制改革,优化税制结构;科学调整税种配置,注重消费税再分配功能的发挥;完善税收优惠政策,降低低收入群体的税收负担。Because of the decline of marginal propensity to consume and the different difficulties of tax burden shifting driven from commodity elasticity, regressivity generally resembles in goods and services tax. In order to promote fair distribution of income, various countries around the world conduct system design from the level of the taxation structure, the selection of tax categories and the preferential tax policy in order to eliminate the regressivity of goods and services tax. Due to the status of this sort of tax and the restrictions in direct tax reform, improving the goods and services tax policy to eliminate the regressivity is of more practical significance. Therefore tax reform shall be advanced, and tax structure shall be optimized; the setup of tax categories shall be scientifically adjusted to focus on the redistribution of consumption tax; tax preferential policy shall be improved to reduce tax burden for the low-income group.

关 键 词：货物劳务税 累退性 收入分配 

分 类 号：F812.42[经济管理—财政学]