CAJ | 학술논문

如何处理好经济增长与收入差距间的关系是中国面临的主要问题之一。本文构建了经济增长、个人所得税与城乡收入差距之间的方程组，运用迭代式3SLS对2000-2011年间的省际面板数据对模型进行实证分析，结果显示：个人所得税的征收可以有效缩小城乡收入差距，个人所得税有助于促进经济增长，与此同时，结果表明经济增长在一定程度上可以缩小城乡收入差距，这是由于经济增长与城乡收入差距间是非线性关系，城乡收入差距取决于再分配效率，而再分配效率与经济发展水平正相关。本文提出了进一步完善个人所得税的税制结构、合理提高个人所得税份额和协调经济增长与城乡差距改善共同发展的政策意见。
여하처리호경제증장여수입차거간적관계시중국면림적주요문제지일。본문구건료경제증장、개인소득세여성향수입차거지간적방정조，운용질대식3SLS대2000-2011년간적성제면판수거대모형진행실증분석，결과현시：개인소득세적정수가이유효축소성향수입차거，개인소득세유조우촉진경제증장，여차동시，결과표명경제증장재일정정도상가이축소성향수입차거，저시유우경제증장여성향수입차거간시비선성관계，성향수입차거취결우재분배효솔，이재분배효솔여경제발전수평정상관。본문제출료진일보완선개인소득세적세제결구、합리제고개인소득세빈액화협조경제증장여성향차거개선공동발전적정책의견。
How processes the good economical growth and the income differential relations is one of main questions which China faces.This article constructed the economy to grow, between the personal income tax and the city and countryside income differential system of equations, utilization iteration type 3SLS carries on the real diagnosis analysis to 2000--2011 year interprovincial kneading board data to the model, finally demonstrated： The personal income tax collection may reduce the city and countryside in- come differential effectively, the personal income tax is helpful in the promotion economy grows, at the same time, finally indicated the economy grows may reduce the city and countryside income differential to a certain extent, this is because the economical growth and the city and countryside income differential is the non--linear relations, the city and countryside income differential is decided by the redistribution efficiency, but the redistribution efficiency and the economy level of development is being connected.This arti-cle proposed further consummates the personal income tax the tax system structure, enhances the personal income tax share and the coordinated economy growth and the city and countryside disparity improvement communal development policy opinion reasonably.