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通常认为,劳动收入份额过低是我国收入分配差距不断扩大的重要原因,而我国的税收制度及其结构是否有效影响了劳动收入份额的变化呢?实证研究表明,我国现行税制结构对劳动收入份额有显著的影响。其中,货劳税不利于劳动收入份额的提高;所得税中的个人所得税会降低劳动收入的份额,而企业所得税对其有正向影响;财产税和其他税对劳动收入份额的提高有正向的影响。为此,我国需要优化货劳税制度,进一步降低货劳税在整个税收收入中的比重;改革所得税制度,加快推行分类与综合相结合的个人所得税制度;完善财产税制度和其他税收制度,提高劳动收入在国民收入分配中的份额,进而缩小居民收入分配差距。
It is generally believed that the low income share of labor is an important reason for the widening gap between income distribution in our country and whether the tax system and its structure in our country effectively influence the change of the share of labor income. Empirical studies show that the current tax structure of our country has a negative impact on labor income share Have a significant impact. Among them, the labor tax is not conducive to raising the share of labor income; personal income tax in the income tax will reduce the share of labor income, while the corporate income tax has a positive impact on it; property tax and other taxes on labor income share increased positive influences. To this end, China needs to optimize the labor service tax system to further reduce the proportion of labor service tax in the entire tax revenue; reform the income tax system and speed up the implementation of a system of personal income tax that integrates classification with comprehensive measures; improve the property tax system and other tax systems, The share of labor income in the distribution of national income, thus narrowing the income gap between residents.