中国奢侈品消费税的收入再分配效应测度  

Measurement of income redistribution effect of luxury excise in China

作　　者：刘鹏 LIU Peng(School of Management Engineering,Anhui Polytechnic University,Wuhu 241000,Anhui Province,China)

机构地区：[1]安徽工程大学管理工程学院,安徽芜湖241000

出　　处：《天津商业大学学报》2020年第4期60-68,共9页Journal of Tianjin University of Commerce

基　　金：国家社会科学基金项目“财政事权与支出责任相适应的地方收入体系重构研究”(17BJY172);安徽工程大学创新团队项目(2019CXTD002);安徽工程大学引进人才科研启动金项目“中国个人资本所得税再分配效应研究”(2019YQQ018)。

摘　　要：为研究对高收入阶层收入调节的有效政策问题,立足于奢侈品消费税视角,结合宏微观数据、拟合25种消费结果,采用广义熵指数修正再分配效应的评估指标,全面分析了我国奢侈品消费税的收入再分配效应。研究结果表明,我国奢侈品消费税具有较高的阶层累进性,且再分配效应显著为正,利用奢侈品消费税调节收入差距的潜力十分巨大。适当提高奢侈品消费税法定税率、扩大奢侈品消费税的征税范围是完善税收调控体系、进行下一步消费税改革的可行选择。In order to study the effective policy of income regulation for the high-income class,this paper,from the perspective of luxury excise,combines macro data with micro data,matches with 25 kinds of consumption results,and revises the evaluation index of redistribution effect with generalized entropy index to comprehensively analyze the income redistribution effect of luxury excise in China.The results show that there is the high progressivity of luxury excise in China;the redistribution effect of luxury excise is significantly positive;and there is great potential in adjusting income gap with luxury excise.Raising the statutory tax rate of luxury excise properly and expanding the levying scope of luxury excise are feasible choices to improve the tax control system and carry out the following excise reform.

关 键 词：奢侈品消费税 收入再分配 税收负担 累进性 广义熵指数 

分 类 号：F812[经济管理—财政学]