主管：教育部
主办：中国人民大学
ISSN 0257-2826  CN 11-1454/G4
教学与研究

《教学与研究》

• 当代中国社会发展研究 • 上一篇    下一篇

中国公共政策与公平分配——基于国民收入分配流程的分析

王秀芝， 尹磊   

  1. 中国人民大学财政金融学院
  • 出版日期:2016-05-16 发布日期:2016-05-26
  • 作者简介:王秀芝，中国人民大学财政金融学院、中国财政金融政策研究中心副教授；尹磊，中国人民大学财政金融学院博士生（北京 100872）。

China’s Public Policy and Fair Distribution——Based on the Analysis of the National Income Distribution Process

Wang Xiu-zhi, Yin Lei   

  1. School of Finance, Renmin University of China, Beijing 100872
  • Online:2016-05-16 Published:2016-05-26

PDF

摘要：

本文立足国民收入分配流程，从居民福利角度出发，将居民分配问题分解为居民收入分配、公共服务分配、税负分配和财富分配四个维度，并分析了公共政策在公平分配中的作用和效果。研究结论为：我国地区间、城乡间基本公共服务分配不平等程度较高；政府转移性支出对公平分配的贡献远高于个人所得税的效果；政府收入结构和税制结构使得税负分配具有明显的累退性；财产税的缺失导致在财富公平分配上存在政策空白。因此，应加大转移性支出力度，调整政府收入结构并优化税制结构，推进公共服务均等化，尽快推出房地产税。

关键词: 收入分配 , 公共政策 , 转移支出 , 税收负担

Abstract:

Starting from the perspective of residents welfare, this paper has divided the residents income distribution into four dimensions as follows: residents income distribution, distribution of public services, tax burden distribution and wealth distribution. The paper also analyzes the role and effect of public policy in fair distribution. The conclusion is as below: distribution of basic public services is unfair among various regions and between rural and urban areas, government transfer payments play a bigger role in fair distribution than the individual income tax does in China, government revenue structure and tax system make the tax burden distribution obviously regressive, the absence of property tax leads to a policy gap in the fair distribution of wealth. Therefore, the government should increase transfer payments, adjust government revenue structure, optimize the tax system, promote the equalization of public services, and introduce real estate tax as soon as possible.

Key words: income distribution , public policy , transfer payments , tax burden