CAJ | 학술논문

利用中国2003~2012年31个省级面板数据，在测度区域城乡收入差距的基础上，通过空间计量模型，研究了税收安排对城乡收入差距的影响。结果表明，中国城乡收入差距基本呈现出“东部沿海地区最低，中部较低，西部最高”的空间分布格局；宏观税负、个人所得税以及消费税的增加扩大了城乡收入差距，房产税的增加缩小了城乡收入差距；而经济发展水平、财政支出、通货膨胀、城市化率、基础设施建设和教育程度都从不同方面影响着城乡收入差距。
이용중국2003~2012년31개성급면판수거，재측도구역성향수입차거적기출상，통과공간계량모형，연구료세수안배대성향수입차거적영향。결과표명，중국성향수입차거기본정현출“동부연해지구최저，중부교저，서부최고”적공간분포격국；굉관세부、개인소득세이급소비세적증가확대료성향수입차거，방산세적증가축소료성향수입차거；이경제발전수평、재정지출、통화팽창、성시화솔、기출설시건설화교육정도도종불동방면영향착성향수입차거。
Based on Chinese provincial panel data spanning from 2003 to 2012,this paper studies the impacts of tax arrangements on income gap between urban and rural areas in China. Findings show that,the income gap between urban and rural regions showing the spatial pattern:"Eastern coastal lowest,central lower,western highest".The income gap between urban and ru-ral areas expands with the increase of macro tax burden,personal income tax and consumption tax,but narrows with the increase in property taxes.The level of economic development,ex-penditure,inflation,urbanization,infrastructure,education all influence the income gap between urban and rural areas in different ways.