首都经济贸易大学学报
首都經濟貿易大學學報
수도경제무역대학학보
Journal of Capital University of Economics and Business
2015年
5期
12-19
,共8页
再分配%可支配收入%个人所得税%社会保障
再分配%可支配收入%箇人所得稅%社會保障
재분배%가지배수입%개인소득세%사회보장
income redistribution%disposable income%personal income tax%social security
国民收入再分配有助于缩小居民在初次分配后形成的收入差距，促进收入分配的公平与合理。利用相关数据分析2000年以来个人收入税、社会保障支出与收入对居民收入分配的影响，研究发现，收入税虽然对于不同收入等级具有明显的累进性，但对收入差距的调节效果较弱，社会保障对再分配的力度远大于收入税，但其调节效果也十分有限。通过分析这些问题形成的系列原因，可提出相应政策建议。
國民收入再分配有助于縮小居民在初次分配後形成的收入差距，促進收入分配的公平與閤理。利用相關數據分析2000年以來箇人收入稅、社會保障支齣與收入對居民收入分配的影響，研究髮現，收入稅雖然對于不同收入等級具有明顯的纍進性，但對收入差距的調節效果較弱，社會保障對再分配的力度遠大于收入稅，但其調節效果也十分有限。通過分析這些問題形成的繫列原因，可提齣相應政策建議。
국민수입재분배유조우축소거민재초차분배후형성적수입차거，촉진수입분배적공평여합리。이용상관수거분석2000년이래개인수입세、사회보장지출여수입대거민수입분배적영향，연구발현，수입세수연대우불동수입등급구유명현적루진성，단대수입차거적조절효과교약，사회보장대재분배적력도원대우수입세，단기조절효과야십분유한。통과분석저사문제형성적계렬원인，가제출상응정책건의。
The national income redistribution has contributed to narrowing the social members’income gap af-ter the initial distribution came into being,and promoting the fair and reasonable income distribution.By using the relevant data,the paper analyzed the influence of personal income tax,social security expenditure and income on in-come distribution in China since 2000.The author found that the effect of income tax adjusting on income distribu-tion was weak,although the income tax was progressive obviously for different income levels.The strength of social security adjusting on income redistribution was far greater than the income tax,but the effect of adjusting was also limited.The paper analyzed the reasons for these problems,and put forward relevant policy suggestions.
