CAJ | 학술논문

科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障①。虽然我国现行的税收的收入分配职能不断强化，但是税收制度对收入分配差距的调节效果并未体现。税收制度对收入分配差距的调节效果必须通过一个相应的机制和有效的途径实现，本文通过构建一个“税收---税种及其要素---税系搭配及税制结构---税收征管”的“四位一体”系统，运用1994～2012年的税收数据对我国的税收制度调节收入分配差距的效果进行了理论分析和协整分析。研究发现，我国现行的税收制度不利于收入分配差距的调节；宏观税负、流转税中的增值税显著的扩大了收入分配差距；流转税系的调节作用不显著，应发挥作用的消费税丧失调节功能；所得税系显著的缩小了收入分配差距，但是作用税种并非源于个人所得税。为此，应当通过合理设计流转税体系、改善所得税税制现状、完善财产税体系的相关税种、健全税收征管体系，完善税法体系，充分发挥税收制度调节收入分配差距的作用。
과학적재세체제시우화자원배치、유호시장통일、촉진사회공평、실현국가장치구안적제도보장①。수연아국현행적세수적수입분배직능불단강화，단시세수제도대수입분배차거적조절효과병미체현。세수제도대수입분배차거적조절효과필수통과일개상응적궤제화유효적도경실현，본문통과구건일개“세수---세충급기요소---세계탑배급세제결구---세수정관”적“사위일체”계통，운용1994～2012년적세수수거대아국적세수제도조절수입분배차거적효과진행료이론분석화협정분석。연구발현，아국현행적세수제도불리우수입분배차거적조절；굉관세부、류전세중적증치세현저적확대료수입분배차거；류전세계적조절작용불현저，응발휘작용적소비세상실조절공능；소득세계현저적축소료수입분배차거，단시작용세충병비원우개인소득세。위차，응당통과합리설계류전세체계、개선소득세세제현상、완선재산세체계적상관세충、건전세수정관체계，완선세법체계，충분발휘세수제도조절수입분배차거적작용。
Scientific taxation system is to optimize the allocation of resources to maintain market unity ,promote social justice ,and to achieve stability of the state system of protection .Though ,China’s current tax’s income distribution functions continue to be strength-ened , and tax system on income distribution gap does not reflect the effect of the regulation .Tax system on income distribution gap moder-ating effect must pass a corresponding mechanisms and effective ways to achieve .By building a “tax - taxes and its elements - tax system and tax structure - tax collection ,” the “four in one” system , using tax data for 1994 ~ 2012 China’s tax regime regulating the effects , income distribution gap theoretical analysis and cointegration analysis is studied in this paper .Study found that China’s current tax system is not conducive to the regulation of income distribution gap ;Macro tax burden ,VAT expanded the income gap ; regulation of the turnover tax system is not significant and should play a role in regulating the consumption tax loss of function ;income tax significantly narrowed the gap in income distribution ,but the effect is not due to personal income taxes .To this end ,through the rational design of the turnover tax system , it should improve income tax situation ,improve the property tax system related to taxes ,improve tax collection system ,and give full play to the tax system regulating income distribution gap .