宏观税负、税负结构和社会阶层分化的理论和实证分析

本文选取2005～2008年中国293个地级市各主体税种税负结构和城镇居民可支配收入数据,运用面板回归和截面回归等方法,实证分析了税负结构对居民可支配收入的影响和对不同收入阶层居民收入水平的影响。研究结果表明:(1)除个人所得税税收负担对居民可支配收入的影响较不显著外,增值税、营业税以及企业所得税税收负担对居民的可支配收入都有很显著的负向影响;(2)我国的税负结构并没有发挥应有的调节收入分配,减缓社会阶层分化的作用,并在一定程度上加剧了社会阶层的分化。本文的政策含义是:税负结构合理的关键是责权利的一致性或成本与受益的对称性,应当结合收入分配制度改革对税收制度进行相应调整,同时加强对非工薪收入的缴纳。

Theoretical and Empirical analysis on Macroscopic Tax Burden,Tax Burden Structure and Social Class Differentiation

This paper selects data of tax burden structure and residents＇ disposable income of 293 municipalities in China,using methods of panel data regression and cross-section regression,analyze the influence of tax burden structure to residents＇ disposable income and to residents＇ disposable income of different income level.The empirical results are as follows：Firstly,except the tax burden of personal income tax,the tax burden of value-added tax,sales tax and corporate income tax have remarkable minus influence to residents＇ disposable income.Secondly,the tax burden structure in China has not displayed the role of adjusting the division of income,slowing down the social class differentiation,and intensified the social class differen-tiation to a certain extent.The policy meaning of the paper is： The key of a reasonable tax burden structure is the uniformity of the responsibilities and rights and benefits or the symmetry of cost and benefits.We should adjust tax system correspond-ing to the income division system reform,meanwhile strengthen to levy upon the non-wage income.