个人所得税、企业所得税、个人社保支出与收入分配

摘要

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 .%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。