摘 要

税收制度是每个国家的国民经济制度的一个重要的组成部分。在新中国的成立后，中国的税收制度在历史上伴随着其国民经济的发展经历了多次全球化和改革开放的变迁,而国家经济的高速增长和发展给其带来的问题主要是我国居民收入公平分配差距的不断扩大。税收作为一种能够直接或间接的影响我国居民收入初次公平分配和再分配的结构性制度,是必然存在着改进和发展空间的。本文选取个人所得税以及增值税对收入公平分配影响进行比较分析，,以此为基础来分析和反映当前中国的税制某些方面上对我国居民收入公平分配影响和调节的不足之处。论文主要研究了各年度增值税税前中国的基尼系数与税后收入基尼系数以及各年度美国的基尼系数与各年度个人所得税税后收入基尼系数,通过税前税后收入的基尼系数的调节变动效应来分析和反映两种税对收入公平分配的影响和调节变动效应。比较研究的结果表明个人所得税对居民收入公平分配的调节变动效应明显地要高于增值税,进而可以体现出以增值税为主要税种的中国税制上的不足,从而对美国的税制加以借鉴并提出自己的见解。

关键词：个人所得税；增值税；收入公平分配；基尼系数

Abstract

The tax system is an important part of every country's national economic system. After the founding of the People's Republic of China, China's tax system has experienced many changes of globalization and reform and opening up along with the development of its national economy in history. The problem brought by the rapid growth and development of the national economy is mainly the widening gap in the fair distribution of income of Chinese residents. As a kind of structural system that can directly or indirectly affect the primary equitable distribution and redistribution of income of Chinese residents, tax is bound to have room for improvement and development. In this paper, the individual income tax and value-added tax are selected to make a comparative analysis of the impact on the equitable distribution of income. On this basis, the author analyzes and reflects the deficiencies of the current Chinese tax system in some aspects on the impact and adjustment of the equitable distribution of income of Chinese residents. Thesis mainly studied the annual pre-tax gini coefficient of China VAT and after-tax income gini coefficient, and each year America's gini coefficient and annual personal income tax, after-tax income gini coefficient, through the regulation of the gini coefficient changes of after-tax income before tax effect to analyze and reflect the effects of two kinds of fair distribution of income tax and the effect of the regulation changes. The results of the comparative study show that the adjustment effect of individual income tax on the fair distribution of resident income is obviously higher than that of VAT, which can reflect the deficiencies of China's tax system with VAT as the main tax category, so as to draw lessons from the American tax system and put forward our own opinions

Key Words：individual income tax；value added tax；fair distribution of income；Gini coefficient

目录

第1章 绪论 1

1.1 研究背景、目的与意义 1

1.2主要研究内容和研究方法 1

1.3 文献综述 1

第2章 政府经济职能 3

2.1 政府的经济职能 3

2.1.1提高效率 3

2.1.2促进平等 3

2.1.3维持稳定 4

2.2 税收与收入分配 4

第3章 中美两国税收体系概况 6

3.1中国税收体系：增值税为主体 6

3.2美国税收体系：所得税为主体 7

3.3中美税收体系对比 8

3.3.1税收制度对比 8

3.3.2税收结构对比 9

第4章 个人所得税与增值税对收入分配的效应分析 10

4.1样本数据及实证方法 10

4.1.1样本数据及数据来源 10

4.1.2实证方法 10

4.2增值税对收入分配的效应分析 11

4.4 结果对比 14

第五章 结论与建议 15

5.1结论 15

5.2建议 15

参考文献 17

致谢 18

第1章 绪论

政府在现代市场经济发展中起着越来越重要的作用。政府的经济功能主要有提高效率、促进平等、维护经济稳定和长期增长三种。税收作为政府干预经济生活的重要手段和工具之一，对调节收入分配有着巨大的作用。而不同税种对收入分配的影响因其税收方式的不同有着不同的效果。本文所研究的增值税和个人所得税就是两个不同税种。

1.1 研究背景、目的与意义