税制亲贫性:谁在承担着中国的税负?  

The Pro-poorness of Taxation:Who Bears the Tax Burden in China?

作　　者：卢盛峰[1] 陈思霞[2] 张东杰[3] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072 [2]中南财经政法大学财政税务学院,湖北武汉430073 [3]美国哥伦比亚大学社会经济研究与政策学院

出　　处：《经济管理》2015年第4期168-177,共10页Business and Management Journal ( BMJ )

基　　金：教育部人文社会科学青年基金项目"高速城镇化背景下地方政府激进投资行为:效应评估及防范机制研究"(14YJC790015)

摘　　要：识别和度量现行税制下税负在地区间税负分布状况,对理解税收的分配效应以及指导中国税制改革实践都具有重要的现实意义。本文构建了一种识别和测度中国税制"亲贫性"程度的数量方法,并基于1998—2011年中国县市一级经验数据,实证分析了现行税制结构下税负在地区间的承担主体,通过跨期分析捕捉税制调整对区域收入分配格局的影响效应。研究结果表明,绝对规模上平均而言,中国的农业税、营业税以及非税收入更多地由贫困及低收入地区所负担;个人所得税税负在不同收入地区分配大致相当;经济发展水平更好的地区承担了更多增值税、城市维护建设税、企业所得税以及契税税负。在现行税制收入再分配空间日益有限的背景下,规范和减少非税收入以及间接税向直接税主体税制转变等举措,将是进一步发挥税收再分配功能的有效途径。With the growing of government taxation revenue, it is highly concerned what tax policies should be taken by government to reduce the income disparity in China. But tax system perfectly designing depends on the analysis of actual tax burden takers in the current tax policies. For this purpose, it is important to identify and measure the regional variation of tax burden for understanding the microscopic effects of taxation. So it has great theoretical value and practical significance to study on this topic for understanding the effects of tax distribution and guiding the taxation reform in China. In this paper, we attempt to construct a quantitative method for measuring the pro-poorness index of different taxes in China. Meanwhile, it empirically estimates who is actually in charge of bearing the tax burden based on the counties data from 1998 to 2011, and analyzes what kind of redistribution effects will take place in the periods with adjustment of taxation institution. If with a pro-poorness index greater than 1.0, the burden is more shared by the poor areas and individuals for this kind of tax ; and if with a pro-poorness index less than 1.0, the tax burden is more shared by the developed areas and rich individuals. And it＇ s also an effective way to better the income distri- bution statue by comparing pro-poorness indexes between taxes and changing the structure. And several empirical conclusions are found in this paper. Firstly, the burden of agriculture tax, business tax as well as non-tax revenue, is more shared by poor counties, while the personal income tax is almost equally shared by developing and developed areas. On the other side, the developed areas bear more tax burden of value-added tax, corporate income tax, deed tax, and urban maintenance and construction tax. Secondly, the taxation tends to be much fairer along with the adjustment of the taxation system and the tax reform bonus is more gained by the poor individu- als and low-income counties. Thirdly, it is an effective way to regulate the s

关 键 词：税收结构 亲贫指数 税负分配 收入再分配 

分 类 号：F812.42[经济管理—财政学]