城乡居民的税收负担:财政归宿分析  

Tax Burden of Urban and Rural Residents: Fiscal Incidence Analysis

作　　者：郭婧 汪昊 GUO Jing;WANG Hao(School of Public Finance and Taxation,Central University of Finance and Economics)

机构地区：[1]中央财经大学财政税务学院,102206

出　　处：《经济研究》2024年第5期77-96,共20页Economic Research Journal

基　　金：国家自然科学基金面上项目(批准号:72273162);中央财经大学青年科研创新团队支持计划的阶段性成果。

摘　　要：城乡居民的税收负担直接影响其实际收入状况,关系到共同富裕的进程。本文运用可计算一般均衡(CGE)模型,基于所构建的2002—2018年社会核算矩阵(SAM表),测算了我国城乡居民的税收负担,分析了城乡居民税负差距及其形成机制。测算结果表明:农村居民的税收负担始终高于城镇居民,且城乡居民的税负差距还有扩大趋势;农村居民的间接税负重是导致城乡居民税负差距的主要原因,而城乡居民的收入结构差异则是城乡居民税负差距的助推因素;虽然个人所得税有助于缩小城乡居民税负差距,但财政转移性支出具有明显的城镇居民偏向性,致使缩小城乡居民税负差距的财政再分配政策效果大打折扣。改革方案模拟结果表明,在继续优化税制结构的基础上,适度调整财政转移性支出偏向,提高农业全要素生产率,将有助于缩小城乡居民税负差距,改善城乡居民收入不平等状况,助推城乡居民共同富裕。Although China has historically eliminated absolute poverty and completed the building of a moderately prosperous society in all respects, the urban-rural dual structure is still prominent. Not only is the income of rural residents significantly lower than that of urban residents, but most of the low-income people are distributed in rural areas. In this case, who bears a heavier tax burden, urban or rural residents? Does the tax system play a role in regulating the income gap between urban and rural residents?This is an important issue to be studied for China to achieve common prosperity.Intuitively, rural residents seem to pay little tax, especially since the abolition of agricultural taxes on January 1, 2006. But this idea ignores the important fact that in addition to paying direct taxes, rural residents also have to bear indirect taxes. The large amount of indirect taxes borne by rural residents in the process of production activities and consumption may not be less than that of urban residents. For this reason, the existing literature on the tax burden comparison of urban and rural residents also mainly measures and compares the indirect tax burden. Most of these studies adopt the micro simulation method and calculate based on the “forward transfer” assumption of indirect tax. It is generally found that the indirect tax burden of rural residents is higher than that of urban residents. However, there are still several important questions to be further studied: firstly, how is the distribution mechanism of the indirect tax burden between urban and rural residents;secondly, how is the adjustment effect of personal income tax on the tax burden gap between urban and rural residents;thirdly, how is the effect of fiscal transfer expenditure on the fair tax burden of urban and rural residents;fourthly, what kind of plan is more conducive to the narrowing of the urban-rural income gap.Therefore, this paper specifically calculates the indirect tax burden, total tax burden and net tax burden of urban and rural resi

关 键 词：城乡差距 收入分配 财政归宿 可计算一般均衡 

分 类 号：F812.42[经济管理—财政学]