关于居民、企业和政府部门收入计算口径和影响因素的拓展研究——基于税务数据观察江苏国民收入分配格局演变  

An Extended Study on the Calculation Caliber and Influencing Factors of the Incomes of Residents,Enterprises and Government Departments——Based on Tax Data to Observe the Evolution of the National Income Distribution Pattern in Jiangsu

作　　者：张爱球 刘杰 洪银兴(指导)[2] Zhang Aiqiu;Liu Jie

机构地区：[1]国家税务总局江苏省税务局 [2]南京大学

出　　处：《财政研究》2024年第10期97-114,共18页Public Finance Research

摘　　要：本文基于国民经济核算收入法,利用税务数据和部分公共数据,探索新的分析方法,核算2018—2022年江苏居民、企业、政府部门增加值和GDP,分步界定三个部门在不同分配阶段的收入口径,并分析部门间分配格局的变化及原因。新方法的样本数量更大、操作方法更简单,应用范围更广泛,固化后能够自动生成数据,既能够为各地GDP核算提供第三方印证,又有助于开展跨区域比较和评估下级行政区的核算质量。计算结果显示,基于税务数据核算的各年GDP占统计部门公开数据的95.67%—97.83%;居民收入占比增加3.01个百分点,企业收入和政府收入分别减少1.95个和1.06个百分点。在不同的分配阶段各部门收入占比变化存在较大差异。劳动者报酬增加和税收下降是居民收入占比提升的主要原因,营业盈余提高和企业所得税下降增加了企业收入占比,生产税净额下降和土地出让金变化对政府收入影响较大。Based on the income approach of national economic accounting,this paper uses tax data and some public data to explore new analytical methods,accounting for the value-added and GDP of residents,enterprises,and government sectors in Jiangsu from 2018 to 2022.It defines the income scope of the three sectors at different distribution stages step by step and analyzes the changes and reasons of the distribution pattern among sectors.The new method has a larger sample size,simpler operation,and a wider application range.Once solidified,it can automatically generate data,which can be used by national,provincial,municipal,and county(district)levels,filling the gap of standardized research on income distribution at provincial and lower levels.It can not only provide a third-party verification for GDP accounting in various regions but also help carry out cross-regional comparisons and evaluate the accounting quality of lower-level administrative regions.The calculation results show that the GDP of each year accounts for 95.67%—97.83%of the public data disclosed by the statistical department;the proportion of residents'income increased by 3.01 percentage points,while the income of enterprises and the government decreased by 1.95 and 1.06 percentage points,respectively.There are significant differences in the proportion of income of each department in different distribution stages.The increase in laborer compensation and the decrease in taxes are the main reasons for the increase in the proportion of residents'income.The increase in operating surplus and the decrease in enterprise income tax increase the proportion of enterprise income.The decrease in net production tax and the change in land transfer funds have a greater impact on government income.

关 键 词：国民收入 增加值核算 收入法应用 税务数据 

分 类 号：F810[经济管理—财政学]