中国税收制度对家庭经济不平等的调节效应研究  

Research on the regulatory effect of Chinese taxation system on family economic inequality

作　　者：李华[1] 蔡倩[1] LI Hua;CAI Qian(School of Economics,Shandong University,Jinan 250100,China)

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《中南大学学报（社会科学版）》2021年第4期128-143,共16页Journal of Central South University：Social Sciences

基　　金：国家社科基金项目“建立解决相对贫困长效机制的财税政策研究”(20AZD078);山东大学人文社会科学青年团队项目“经济波动与税收收入波动同步性研究”(IFYT17033)。

摘　　要：基于CFPS数据库,借鉴社会福利和相对剥夺的理论,对家庭收入、消费和财产三个维度组成的经济不平等进行了测度,并结合经济不平等的内涵对税制进行重新分类,对税收调节经济不平等的作用机制和实际效果进行了分析。研究发现:我国当前税制对经济不平等具有显著调节作用,其中消费类税收的调节力度最大,收入类税收次之,最后是财产类税收;税收对中间及以上福利阶层的调节较为显著,对城市家庭的调节力度高于农村。基于上述结论,建议从多维度持续关注经济不平等,强化税收统筹设计;充分提高收入类税收的累进性,强化公平调节功能;进一步完善消费类税收,助力消费优化升级;重视对财产不平等的调控,规范和完善财产税制度;加强相关部门的密切协作,提高税收征管力度。Based on the CFPS database and the theory of social welfare and relative deprivation,this study measures the economic inequality which is composed of such three dimensions as family income,consumption and property,reclassifies the tax system in combination with the connotation of economic inequality,and analyzes the regulatory mechanism and actual effect of tax regulation on economic inequality.The results show that China's current tax system has a significant regulatory effect on economic inequality,in which consumption tax is the most powerful,income tax is the second,and property tax is the last,and that the regulation of middle class and above welfare class is more significant,and the regulation of tax on urban families is higher than that of rural areas.Based on the above conclusions,it is suggested firstly to pay more attention to economic inequality from multiple dimensions and strengthen the overall tax design,secondly to fully increase the progressiveness of income tax and enhance the function of fair regulation,thirdly to further improve consumption tax and help optimize and upgrade consumption,fourthly to emphasize the regulation and control of property inequality,regulate and perfect the property tax system,and finally to strengthen the close coordination of relevant departments and improve the intensity of tax collection and administration.

关 键 词：经济不平等 税收调节体系 收入分配 相对剥夺 社会福利 

分 类 号：F812.4[经济管理—财政学]