CAJ | 학술논문

收入分配已成为中国社会关注的焦点问题，但现有的研究更多地关注个人所得税的收入再分配功能，且多使用横截面数据，分析结论难免有所欠缺。本文使用城镇住户调查数据分析了2002年至2011年我国个人所得税、企业所得税与个人社会保障支出对城镇居民收入分配的影响。研究发现，所得税与个人社会保障支出对收入分配的正向调节作用在2002年至2004年逐渐增强，而在2005年至2011年逐渐减弱，其中个人社会保障支出对城镇居民收入分配逆向调节作用不断增大是我国所得税与个人社会保障支出收入再分配功能恶化的主要原因。
수입분배이성위중국사회관주적초점문제，단현유적연구경다지관주개인소득세적수입재분배공능，차다사용횡절면수거，분석결론난면유소흠결。본문사용성진주호조사수거분석료2002년지2011년아국개인소득세、기업소득세여개인사회보장지출대성진거민수입분배적영향。연구발현，소득세여개인사회보장지출대수입분배적정향조절작용재2002년지2004년축점증강，이재2005년지2011년축점감약，기중개인사회보장지출대성진거민수입분배역향조절작용불단증대시아국소득세여개인사회보장지출수입재분배공능악화적주요원인。
The income distribution has become an issue of common concern in China .However, studies at present pay more attention to the income redistribution function of personal income tax , use cross-sectional data mostly , and produce con-clusions not sufficiently adequate .Therefore, this paper focuses on the redistribution effects of the personal income tax , corpo-rate income tax and personal security contribution expenditure with data from an urban household survey involving years from 2002 to 2011.The research finds that the redistribution function of income tax and personal security contribution expenditure strengthened from 2002 to 2004, but weakened from 2005 to 2011, which was the main reason of the declining effect of the personal security contribution expenditure in income redistribution .