收入分配与政府税收:“国富”的一种解释  

Income Distribution and Government Tax Revenues:An Explanation of China's Wealthy Government

作　　者：李子联[1] 王爱民[1] 李笑[2] 

机构地区：[1]江苏师范大学商学院,江苏徐州221116 [2]江苏师范大学科文学院,江苏徐州221116

出　　处：《上海财经大学学报（哲学社会科学版）》2017年第2期13-25,62,共14页Journal of Shanghai University of Finance and Economics

基　　金：江苏高校哲学社会科学研究重点项目"新常态下江苏经济增长动力转换和新增长点培育研究"(2016ZDIXM036);江苏教育科学"十二五"规划重点项目"农村中小学布局合理化路径研究"(B-a2013/01/07)

摘　　要："国富"的程度,也即国民收入分配格局中政府税收的份额,从根本上来说是由居民收入的分配方式所决定的。其支撑在于:首先,收入分配的不平等程度、累进制下不同税级之间税率的比值以及纳税档次门槛的设定是决定政府税收规模的重要因素;其次,累进税制的实施和利益共享式的再分配,使得国民收入中政府税收占比在收入差距扩大和收入分配改善的情形下均能得到有效提升,"国富"形成的本质原因即在于此;最后,收入分配影响政府税收的效应具有空间差异,中部省份政府税收占比的上升与收入差距的扩大有关,而东部和西部省份的税收增加则来自于收入分配的改善。因此,深化收入分配制度改革,既要提高高档次税级税率和纳税门槛,又要继续实施利益共享式的再分配,以使税收在实现持续增长的同时,居民收入差距不断缩小。The degree of the richness in China＇s government,which is measured by the share of government tax revenues in gross national income,is basically determined by the distribution model among residents. It is proved by some points as the follows：firstly,income inequality,the ration of different tax rates in the progressive rate institution and income threshold in different tax grades are important determinants of government tax revenue scale;secondly,the progressive tax institution and benefit sharing model of redistribution make the proportion of government tax revenues in the gross national income rise effectively,even if the income gap between residents expands or not,which is the reason for the formation of the wealthy government;lastly,spatial difference exists in the effect of income inequality on government tax revenues：the rise in the proportion of provincial governments in Central China is related to the expansion of income gap while the increase in provincial government tax revenues in Eastern China and Western China is due to the improvement of income distribution. Therefore,to deepen the reform of income distribution,we should not only raise the tax rates and the income threshold,but also continue to take the benefit-sharing redistribution to realize the constant rise in tax revenues and increasingly narrow the income gap.

关 键 词：收入分配 政府税收 利益共享 

分 类 号：F061.3[经济管理—政治经济学]