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本文研究了进入新世纪以来,税收收入高速增长对于城镇不同收入家庭间接税负担的影响。收入越高的家庭负担的间接税越多,但是税收占收入的比例却是低收入家庭的比例大于高收入家庭的比例,间接税是累退的。从2000年到2005年,所有家庭的税收负担比例都增加了,税收累退的程度没有变化。通过把税收负担变化分为税收征管和经济结构引起的实际税率变化和家庭消费结构变化两部分,本文发现实际税率提高是近年来所有家庭税收负担增加的主要原因。
This paper studies the impact of the rapid tax revenue growth on the indirect tax burden on different income families in urban areas since entering the new century. The more indirect taxes the family has on higher incomes, the higher the proportion of tax revenue to that of low-income households than the proportion of high-income households. Indirect taxes are regressive. From 2000 to 2005, the share of tax burden on all households increased, and the extent of tax reversion remained unchanged. By dividing the changes of tax burden into the changes of actual tax rate and the change of household consumption structure caused by tax collection and administration and economic structure, this paper finds that the increase of tax rate is the main reason for the increase of tax burden on all households in recent years.