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基于国民经济核算的一般原理及核算账户之间的平衡关系,构建生产税影响居民初次分配总收入的路径图,并运用比例分析法和投入产出法对资金流量表及投入产出表进行建模,从生产税的角度研究居民初次分配总收入占比下降的原因。结果表明,2000年以来企业部门缴纳的生产税占比的上升挤占企业部门支付的劳动者报酬份额,是导致居民部门初次分配总收入占比下降的重要原因。
Based on the general principle of national economy accounting and the balance between accounting accounts, this paper constructs a path map of residents’ initial distribution of total income affected by production tax and constructs the flow statement and input-output table using proportional analysis and input-output method From the perspective of production tax, we study the reason why the proportion of residents’ total primary income is decreasing. The results show that the rising share of the production tax paid by the enterprise sector since 2000 suppresses the share of workers’ compensation paid by the enterprise sector, which is an important reason for the decrease in the proportion of total income for the initial distribution of residents.