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本文通过比较2009-2012年扣除直接税和间接税前后我国城乡居民消费基尼系数和分项八大类消费基尼系数,考察了直接税和间接税对我国城乡居民消费差距的影响。结果表明,直接税和间接税对我国城乡居民消费差距起着正向调节作用,且前者的正向调节作用强于后者,但间接税的正向调节作用有增强趋势。增值税和消费税对居民分项支出差距具有正向调节效果,而营业税则为负面影响。此外,基尼系数分解的结果表明,城乡居民消费支出的变化是消费基尼系数变化的决定因素。基于上述研究结果,本文从逐步提高直接税比重、深化间接税改革和提高社会购买力三个方面提出了政策建议。
This paper examines the influence of direct and indirect taxes on the consumer gap between urban and rural residents in China by comparing the consumption Gini coefficient of urban and rural residents and the Gini coefficient of eight categories before and after deducting direct tax and indirect taxes from 2009 to 2012. The results show that direct tax and indirect tax play a positive role in regulating the consumption gap between urban and rural residents in our country. The positive effect of the former is stronger than that of the latter, but the positive effect of indirect tax tends to increase. Value-added tax and consumption tax have a positive regulatory effect on the residents’ sub-expenditure gap, whereas sales tax has a negative impact. In addition, the result of Gini coefficient decomposition shows that the change of consumption expenditure of urban and rural residents is the determinant of the change of consumption Gini coefficient. Based on the above research results, this paper puts forward policy suggestions from three aspects: gradually increasing the proportion of direct tax, deepening indirect tax reform and increasing social purchasing power.