税制累进设计与收入分配调节  

Progressive Design of Tax System and Adjustment of Income Distribution

作　　者：俞杰[1] Yu Jie(School of Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《税务与经济》2019年第2期70-76,共7页Taxation and Economy

基　　金：中央高校2016年基本科研业务费专项资金资助;国家留学基金资助

摘　　要：长期以来,税制累进性在税收理论研究中受到广泛关注,原因在于累进性的税制设计可以助推再分配效应的产生。然而,虽然提升税制累进性对于改善收入分配有促进作用,但过分依赖税制的累进则不可取。税制的主要功能应是筹集财政收入,其次才是改善收入分配,这一角色定位对于发展中国家更有启示意义。我国的税制同样具有累进性,而且间接税(尤其是增值税)对累进性同样具有贡献。但这并不意味着间接税占比较大的税制结构就是理想的税制结构,采用何种税制模式取决于一国的政治、经济、文化等国情背景。累进税率能否产生较高的实际累进性在更大程度上取决于外部税制环境。如果辅之以起征点、税收优惠等税制要素的设计与良好的征管,比例税率同样可以产生累进性。For a long time,the progressiveness of the tax system has attracted extensive attention in tax theory research because the progressive tax system design can promote the redistribution effect. However,while increasing the progressiveness of the tax system has a positive effect on improving income distribution,it is not advisable to rely too much on the progressiveness of the tax system. The main function of the tax system should be to raise fiscal revenue,and secondly to improve income distribution. This role orientation is more instructive for developing countries. China’s tax system is also progressive,and indirect taxes( especially VAT) also contribute to progressiveness. But this does not mean that the the structure in which indirect tax accounts for a relatively large part is the ideal tax structure. Which tax system is adopted depends on the political,economic,cultural and other national conditions of a country. Whether the progressive tax rate can produce higher actual progressiveness depends to a greater extent on the external tax environment. If it is supplemented by the design of the taxation factors such as the initial fee amount and tax incentives and good collection and management,the proportional tax rate can also be progressive.

关 键 词：税制累进性 直接税 间接税 再分配 

分 类 号：F810.42[经济管理—财政学]