收入税与社会保障对收入再分配的调节效应

摘要

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.%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。