Statistical Research On The Influence Of The Taxation And Its Variation On The Resident Income In China

In recent years,taking use of taxation,how effectively to adjust resident income gap or unfairness has been kept paying attention by Chinese government.Under the framework of effectively combining taxation theory and income distribution theory,guided by statistical method,from the perspective of taxation theory,this thesis tries to discuss the influence of taxation variation on the resident income in China and attempt to construct a statistical indicator system which reports the influence of taxation and its variation on resident income.In this way,this paper does an analysis of different degree that different taxes impact on the residents income and then give propose for relevant policy recommendations through the sensitivity that taxation and its variation influences on resident income.In the first chapter,the paper elaborates the research background and significance and organizes relevant literature about the Statistical research on the influence of taxation variation on Chinese resident income.Then it introduces major research contents,technical lines,problems to be solved,and methods to be used.And in the end it points out the research characteristics and innovative points of this thesis.In the second chapter,based on thoroughly discussing income distribution theory and taxation theory,it studies the influence mechanism of taxation and its variation on resident income.According to statistical indicator design thinking,it specifies the process of constructing statistical indicator system and the meaning of each indicator included.On the basis of the statistical indicator system,it states all the data sources and adjustment process used by in this thesis.In the third and forth chapter,Focusing on income distribution,the paper defines the different connotations of resident income in primary distribution and redistribution stage and respectively sorts out different transmission mechanisms of indirect tax and direct tax’s influence on resident income.Then it points out that the principal bearers for direct and indirect tax is residents.On top of these,this paper successively analyzes the influence of indirect tax and its variation on resident income and the influence trend of direct tax and its variation on Chinese resident income,using relevant data in the table of capital trading volume and fiscal levy table during 1992 to 2013.in the end,it respectively compares to discuss indirect tax’s influence on primary distribution in different countries with different incomes and the difference of direct tax’s influence on redistribution,using two indicators:the proportion of commodity tax in GDP and the proportion of income tax in GDP.In the fifth chapter,with the view of the taxation’s contribution of the resident income,this paper respectively discusses the different influence of direct and indirect tax on Chinese resident income and gives their economic explanation that it is the contribution of indirect tax and its variation to resident income to adjust the unfairness of primary income in different department due to natural resources’ misdistribution and it is the contribution of direct tax and its variation to resident income to adjust resident disposable income gap of redistribution process caused by the difference of resource allocation regulation.In the sixth chapter,based on theory of elasticity,this paper provides the sensitivity indicator of the influence of taxation and its variation on resident income.Then,according to data in the past years,the paper respectively researches the sensitivity trend of the influence of indirect tax,direct tax and tax structure and its variation on Chinese resident income.In this way,the paper points out that indirect tax in China is too strongly sensitive to the resident income regulation so that the sensitivity of direct tax to resident income regulation has been weakened.On the basis of the previous discussion,this paper proposes policy recommendations in China,such as "further consummating the taxation system of indirect tax mechanism and reinforcing to lower the proportion of indirect tax","adjusting the structure of income tax system and constantly improving the proportion of direct tax",and "comprehensively regulating taxation structure and transforming the indirect tax dominant tax collection mode" etc.