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本文主要采用《中国城市(镇)生活与价格年鉴(2011)》的统计数据来测算分析城镇居民不同收入来源的不平等性。测算显示,我国城镇居民不同收入来源中财产性收入的基尼系数最高,经营性净收入的基尼系数增长幅度最大。为了在“十二五”期间有效地推动收入分配制度改革,应在优化现有个人所得税制度的基础上,配套其他制度设计协同推进。
This paper mainly uses the statistical data of “China City (Town) Life and Price Yearbook (2011)” to analyze and analyze the inequality of different income sources of urban residents. Calculations show that the Gini coefficient of property income of urban residents in different income sources is the highest, and the Gini coefficient of operating net income has the largest growth rate. In order to effectively promote the reform of the income distribution system during the “Twelfth Five-year Plan”, we should optimize the existing personal income tax system and complement other system designs to promote synergy.