中国消费税的收入分配效应研究

【作者】 刘念；

【导师】 温娇秀；

【作者基本信息】 上海财经大学 ， 税务， 2021， 硕士

【副题名】基于2018年家庭追踪调查数据

【摘要】 近年来我国经济平稳运行,在经济进入高质量发展的背后收入分配不公的社会问题却愈加严重,无论是在全国范围、城乡对比还是不同地区对比,我们都可以发现居民收入分配的差距正在不断扩大。消费税作为我国特定税种,具有调节收入分配的功能,也因为该功能成为我国流转税中收入分配效应唯一具有累进性的税种。2019年,收入达到12564.44亿元的消费税成为“营改增”之后第三大税种,并且正式步入立法阶段。消费税的重要地位和其调节收入分配的重要功能对中国居民税收负担和收入分配差距具有重大影响,因此在其立法的背景下,本文探索我国消费税的收入分配效应,对我国新一轮消费税改革和消费税的立法工作具有深远意义。本文采用多种研究方法,通过构建消费税投入产出模型来测算消费税负担率以及各项收入分配效应指标。第一章主要介绍了本文的选题背景和研究意义,梳理本文研究的重点内容,发现研究过程的创新点和仍然存在的不足之处。第二章总结消费税收入分配效应的理论基础,通过归纳消费税调节收入分配的相关理论和影响机制进一步细化消费税对收入分配的作用机理。第三章在回顾我国消费税历史演变过程的基础上,以我国消费税和收入分配的现状为中心展开讨论。第四章是关于消费税收入分配效应的实证分析,使用2018年中国家庭追踪调查数据,采用投入产出法、MT指数、K指数和帕累托分析法,从全国、城乡对比、地区对比以及税目对比多个角度分析我国消费税的收入分配效应。第五章在前文的基础上揭示了造成消费税调节收入分配现状的原因。第六章结合国际改革经验和我国实际情况提出了对我国消费税改革的政策建议,以增强消费税的收入分配效应。本文的创新主要是运用了帕累托最优曲线的研究方法,同时关注消费税对不同地区居民收入分配的影响,并将视线从消费税整体的收入分配效应转移至具体税目的收入分配效应,研究高档奢侈品消费税对收入分配造成的影响。通过理论总结和实证分析,本文得出如下结论:(1)在消费税负担率方面,家庭消费税负担率随着收入水平的提高呈现下降趋势,并且城镇和农村的变化趋势与全国完全相同,具有非常明显的累退性;(2)通过测算城镇、农村和全国范围的MT指数和K指数,MT指数和K指数均为负值,累退性是当前我国消费税制度的主要性质,居民间的收入分配差距由于消费税的征收而进一步扩大,消费税并没有发挥调节居民收入分配的功能,值得重视的是消费税在农村的累退性更为显著;(3)通过东部、西部、中部和东北地区平均税负的对比,可以发现平均税负率的高低与地区经济发展程度呈反向关系,经济越是发达的地区其平均税负率越低,MT指数和K指数表明在四个地区消费税的征收均扩大了居民的收入分配差距,而且在经济发展最缓的西部地区消费税的累退性最为显著;(4)高档化妆品消费税K指数表明其具有累进性,因此我们可以推断实际承担消费税调节收入分配功能的税目消费税具有累进性,但由于收入占比低且卷烟等占比高的税目消费税显著累退性的抵消,我国消费税整体呈现累退性;(5)通过帕累托分析法,可以发现消费税的不断调整使我国整体社会福利增加,尽管实现了一定的效率性,但在公平性方面,消费税还存在很大的优化空间。我国消费税规模有限,其过窄的征税范围、不合理的税率设置、单一前置的征税环节以及隐蔽的价内税形式使得制度结构难以发挥消费税正向调节收入分配的功能,造成了居民收入分配差距因消费税的征收而进一步加重的现状。由此,本文提出多角度、多方面的政策建议推动我国消费税制度的完善,有效扭转消费税的累退性。及时对征税范围进行调整,增加新兴奢侈品税目,适当减少由奢侈品转变为一般商品的税目,拓展征税范围到服务性消费行为;根据经济发展程度及时调整消费税率,对白酒、首饰和化妆品税目设置差别税率,适当提高奢侈品消费税率,根据不同地区消费水平的不同采用差异化的奢侈品消费税率,以此减轻低收入者消费税负担;综合运用先进技术,推动征税环节逐步后移,提高居民对消费税的敏感度;完善相关配套措施,实现价税分列而非直接转为价外税、社会保障与税制一体化建设的新变革。通过提出这些政策建议,增强我国消费税调节收入分配的功能,缩小居民收入分配差距,促进社会公平。完善消费税制度以更好实现立法,使我国的税收制度与经济环境更为匹配。更多还原

【Abstract】 In recent years,China’s economy has been operating steadily.The social problem of unfair income distribution has become more serious behind the high-quality development of the economy.Whether it is from a national scale,urban-rural comparison or regional residents’ income distribution comparison,we can find the income gap is widening.Consumption tax,as a specific tax in China,has the function of adjusting income distribution,and because of this function,it has become the only tax with a progressive nature in the income distribution effect of the turnover tax in China.In 2019,consumption tax revenue reached 1,256.444 billion yuan,becoming the third largest tax in China after the "VAT reform".The release of the "Consumption Tax Law of the People’s Republic of China(Draft for Comment)" means that consumption tax has officially entered the legislative stage.The important position of consumption tax and its important function of adjusting income distribution have a significant impact on the tax burden and the income gap of Chinese residents.Therefore,in the context of its legislation,this article explores the income distribution effect of consumption tax,which will affect the new round of consumption tax reform and the legislative work of consumption tax has far-reaching significance.This article adopts a combination of literature analysis and empirical analysis to measure consumption tax burden and various income distribution effect indicators by constructing a consumption tax input-output model.The first chapter mainly introduces the topic background and research significance of this article,sorts out the key content and framework of this article,and discovers the innovative points and existing shortcomings.The second chapter concludes the theoretical basis on the income distribution effect of consumption tax,understands the process and mechanism of the effect of consumption tax on income distribution,which lays a theoretical foundation for the following parts.Chapter 3 focuses on the current situation of the consumption tax and income distribution and we review the historical evolution of consumption tax in China.The fourth chapter is about the empirical analysis of the income distribution effect of consumption tax.According to the data of China Family Panel Studies in 2018,using MT index,K index and Pareto analysis method,the analysis of consumption tax is from multiple angles of national,urban and rural comparisons and regional comparisons income distribution effect.The fifth chapter reveals the reasons for the current income distribution of consumption tax on the basis of the foregoing.The sixth chapter puts forward policy recommendations for consumption tax reform based on international reform experience and Chinese actual situation,so as to enhance the income distribution effect of consumption tax.According to the theoretical conclusion and empirical analysis,this article draws these conclusions:(1)In terms of consumption tax burden rate,household consumption tax burden rate shows a downward trend with the increase of income level,and the trend of changes in urban and rural areas is exactly the same as that of the whole country.(2)Through the measurement of urban,rural and nationwide MT index and K index,the MT index and K index are both negative,which shows that the income distribution effect of consumption tax is regressive,and the collection of consumption tax has further expanded the income gap between residents.The regressiveness of consumption tax in rural areas is more intense.(3)Through the comparison of the average tax burden in the eastern,western,central and northeastern regions,we can conclude that the tax burden is in an inverse relationship with the degree of regional economic development.The more developed the economy is,the lower the average tax rate is.MT index and K index show that the collection of consumption tax in the four regions has widened the income gap of residents.What’s more,consumption tax in the western region,which develops slowly,is the most regressive.(4)The K index of cosmetics consumption tax is progressive.Therefore,we can infer that the consumption tax of the tax items that actually undertake the function of consumption tax to adjust income distribution is progressive.However,due to the low proportion of income and the high proportion of cigarettes and other tax items,which are strongly regressive and offsets.The overall consumption tax in our country is regressive.(5)Through the Pareto analysis method,it can be found that the continuous adjustment of the consumption tax is beneficial to increase overall social welfare in China.The family income distribution curve is closer to the Pareto optimal curve,which means the revolution of consumption tax has achieved a certain degree of efficiency.However in terms of fairness,the collection of consumption tax has further widened the income gap of residents,and there is still a big room for optimization of consumption tax.The narrow scope of taxation in our consumption tax system,unreasonable tax rate setting,single taxation link,and weak consumption tax awareness of residents have caused the consumption tax to further widen the income gap of residents.Therefore,this article puts forward multi-angle and multi-faceted policy recommendations to improve the consumption tax system and change the regressive nature of consumption tax.We should adjust the scope of taxation,increase the tax items of luxury goods,and expand the scope of taxation to service consumption behavior.Dynamically adjust the consumption tax rate according to the degree of economic development,set differential tax rates for alcohol and jewelry and appropriately increase the luxury consumption tax rate to reduce consumption tax burden for low-income persons.And backward shift the tax collection process to increase residents’ sensitivity to consumption tax.What’s more important,improve relevant supporting measures to realize new changes in price and tax separation,social security and the integration of the tax system.By proposing these policy recommendations,the function of consumption tax in adjusting income distribution will be enhanced,the current income distribution effect will be reversed,the income gap of residents will be reduced,and social equity will be promoted.Improve the consumption tax system to better implement legislation,so that the taxation system will be more compatible with the economic environment.更多还原