| Income distribution is not only related to social equity,but also the cornerstone of social economic development and political stability.Free markets do not necessarily lead to fair income distribution,and even a sound market mechanism may lead to unacceptable large income disparities.Over the past 40 years of reform and opening up,great achievements have been made in China's social and economic development,with GDP rising from 364.5 billion yuan in 1978 to 90 trillion yuan in 2018,ranking second in the world,and per capita disposable income rising from 343 yuan to 28228 yuan.According to World Bank standards,China has reached the level of middle and high income countries,created a miracle of economic development,and achieved remarkable achievements.However,with the continuous development of social economy,the income gap of residents is also expanding,which has become a serious hidden danger and obstacle to the sustainable development of society.Statistics released by the National Bureau of Statistics show that after the reform and opening up,the Gini coefficient of residents' income has been on the rise,reaching a record 0.491 in 2008.Although the income distribution gap has been declining slightly in the past ten years,it has basically maintained a high level of alert above 0.46.The persistent differentiation of residents' income gap has aroused widespread concern of the government and all sectors of society,and also aroused the dissatisfaction of the broad masses with social equity,which has become the focus and difficulty of the current research in the field of public policy.To establish a scientific,reasonable and fair income distribution mechanism,the tax system has great potential,and the improvement of the tax system structure is the most important.In terms of economy,a reasonable tax structure can not only guide the optimal allocation of resources,alleviate the pressure of resources and environment on economic development,but also effectively regulate the redistribution of national income,narrow the gap between urban and rural areas and between rich and poor.However,the effect of adjusting income distribution gap by the tax structure of goods and services tax in China is not satisfactory.The adjustment of tax structure has not kept pace with the pace of China's transformation,especially in the serious imbalance of the proportion of indirect tax and direct tax.The concrete manifestations are unreasonable tax categories,unreasonable structure of tax system,and the formation of local tax system.Since entering the new era,the concept of common prosperity has been constantly strengthened.How to optimize the tax structure,improve the status quo of income distribution,narrow the gap between the rich and the poor among residents,achieve common prosperity,promote social equity and justice,and further promote the realization of high-quality development in China has become an urgent need for us to solve.Major theoretical issues to be resolved also have important epochal significance.Through systematic and comprehensive research,from the perspective of realizing the fairness of income distribution,through in-depth analysis of the current situation of China's tax structure,combined with normative and empirical analysis methods,this paper absorbs the experience and lessons of international tax structure reform,and explores the path of optimizing China's tax structure at the present stage,so as to provide constructive suggestions for the construction of tax structure to promote highquality development.To achieve the goal of improving the current situation of income distribution in China and promoting the harmonious and stable development of social economy.In order to make a comprehensive and systematic study on how to construct a tax structure,which is conducive to achieving fair income distribution,this paper is divided into eight chapters,the main contents are as follows:Chapter 1 mainly elaborates the background,research significance,research ideas,research methods,innovation and shortcomings of this paper,and combs the relevant literature at home and abroad,and makes a brief comment.Chapter 2 mainly elaborates the basic theory of income distribution,tax structure and optimization of tax structure,and theoretically analyses the impact of tax structure on income distribution and factor income distribution of residents,and establishes the theoretical basis of this study.Chapter 3 introduces in detail the evolution and regularity of China's tax structure since the reform of tax distribution system in 1994,especially since 2005,and analyses the current situation of China's tax structure from the perspective of income distribution and economic growth.Chapter 4 mainly uses the multiple regression model to make an empirical analysis on the factor income share of current income tax,property tax and goods and services tax in China,and to explore the difference of factor income distribution in different regions.Chapter 5 empirically analyses the overall effect of China's tax structure on residents' income distribution.At the same time,the non-parametric additive model is used to explore the differences of the impact of China's tax structure on residents' income distribution in different regions,providing more accurate empirical support for the optimization of tax structure.Chapter 6 analyzes the current situation of tax structure in developed and developing countries,summarizes the basic law of the evolution of tax structure in the world's major countries and the effect of income distribution.Based on the international comparative experience of tax system structure and the empirical analysis of tax system structure on income distribution of residents and factor income distribution,this paper analyses the problems existing in the current tax system structure of China,and lays a solid foundation for the next policy recommendations.Chapter 7,based on the results of theoretical and empirical analysis,combines with the experience and trend of the evolution of international tax structure,puts forward the optimization path of tax structure to promote the fairness of income distribution.Chapter 8 combs and summarizes the research contents,and looks forward to the future research direction and the optimization of tax structure.Through empirical and theoretical analysis,China's current tax structure is not conducive to the realization of fair income distribution as a whole.There is a big gap between the current tax categories and tax categories in the effect of regulating residents' income and theoretical expectations.The main conclusions are as follows:Firstly,there are positive and negative effects of income regulation of different types of tax within turnover tax,but negative effects on the overall income pattern.Among them,value-added tax shows obvious regression in both factor income distribution and resident income distribution.Consumption tax and business tax show different performances in initial distribution and redistribution,but it is not conducive to the improvement of income distribution as a whole.Second,enterprise income tax is progressive in terms of income distribution to residents and factor income distribution,that is,it has a positive impact on the initial distribution and re-income distribution,which is conducive to the adjustment of income distribution;while individual income tax shows a significant regression.Although there are differences between different regions,it has a positive impact on income distribution.Generally,it is not conducive to the improvement of income distribution.Since January 2019,the newly revised Personal Income Tax Law has been implemented,and the effect of income distribution remains to be observed.Third,although property tax and other types of tax show different effects in favor of the adjustment of income distribution gap,they are limited by the scope and scale of taxation,and the adjustment function is basically lacking.Based on the above three main conclusions,this paper puts forward the main countermeasures to optimize the tax structure as follows:Firstly,we should reduce the proportion of goods and services tax and build a system of goods and services tax that is suitable for high-quality development.Reducing the proportion of goods and labor tax is the main focus of realizing tax reduction and fee reduction,reducing the operation cost of enterprises and stimulating the innovation vitality of enterprises.We should continue to simplify and reduce the VAT tax rate,improve the deduction chain and avoid duplicate taxation affecting the effect of tax reduction and fee reduction.We should increase the reform of consumption tax,expand the scope of collection of consumption tax,optimize the tax rate,properly raise the tax rate of luxury consumption and resource-consuming consumption behavior,and strengthen the collection and management of consumption tax on non-necessities.Second,we should gradually increase the proportion of income tax and strengthen its income distribution function.As far as personal income tax is concerned,we should improve the taxation system combining classification and synthesis as soon as possible,increase the taxation of capital income,reduce the taxation rate of labor income appropriately,reduce the tax rate level,reduce the maximum marginal tax rate of salary and salary tax,gradually expand the scope and intensity of special expenditure deduction,and strengthen the adjustment function of income distribution of individual income tax.In the aspect of enterprise income tax,we should mainly focus on expanding the cost deduction items,scope and proportion of small and medium-sized enterprises,increasing the scope and intensity of investment credits,reducing the tax burden of enterprises,and stimulating the vitality of enterprises' innovation and entrepreneurship.Third,we should improve property tax and timely introduce real estate tax.We should timely introduce real estate tax according to the basic strategy of "legislation first,full authorization and progressive promotion",and explore how to increase the taxation of social stock wealth and increase the proportion of property tax in national tax revenue.This paper attempts to make a theoretical and empirical analysis of the income distribution effect of China's tax structure on the basis of existing research at home and abroad.The possible innovations are as follows:First,this paper also discusses the impact of tax structure on factor income distribution and resident income distribution,and analyses the heterogeneity of tax structure on regional income distribution.Using data from 30 provinces in China from 2003 to 2016,this paper not only studies the impact of different taxes on income distribution of residents in different regions,but also tries to explore the impact of tax structure on factor income distribution,which further enriches the research results of tax structure in China.Secondly,on the basis of multiple linear regression model,this paper introduces a non-parametric additive model to conduct a non-linear empirical analysis of the income distribution effect of tax structure,breaking through the existing practice of using linear norm model when studying the income distribution effect of tax structure,and the research tools and methods are innovative to a certain extent.Due to the complexity of income distribution and the concealment of income data,the available statistics published by the government are very limited.It is inevitable to encounter various difficulties in the analysis and evaluation of the distribution effect of tax policies.This paper has the following shortcomings:Firstly,due to the lack of sufficient micro-income data and tax data,the empirical analysis in this paper has not been directly implemented at the individual or family level,and the final conclusion is based on macro-data,which has affected the whole research value to a certain extent and is still far from the intended goal.Secondly,the scope of this study needs to be further expanded,and the research tools and methods used are not rich and mature enough.This paper mainly discusses the impact of tax structure on the overall income distribution of residents.Although it has also been analyzed in sub-regions,it lacks the analysis from the urban-rural gap,industry gap and other aspects,and the research scope is not comprehensive enough.This paper mainly uses the non-linear model,but fails to fully explore the reliability of the model calculation results,the analysis results need to be further verified,and the feasibility of the research conclusions and policy recommendations needs to be tested in practice.Thirdly,due to the difficulty of data collection,the research on tax categories is not detailed and comprehensive enough.This paper mainly analyses the influence of five main taxes on income distribution,such as VAT,consumption tax,business tax,enterprise income tax,personal income tax,etc.There are few other taxes involved,especially the lack of research on the effect of the recent tax reform on income distribution.These problems need to be further studied and improved in the future. |
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