调整我国收入分配关系的财政制度保障

20086[]2008-01-28[](1972),,,,,,(,100872)[],,,;,,,,,:;;[];;[]F81012[]A[]1000596X(2008)06003606,,,,19941995,20%20%,1918(1),,317,,,1110812616616,718518417417[1],19952006,115907168,117%212%20002006,526212115,GDP3131%5128%,19952006,20%20%,1321,63©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,2006,27,,,10%,3138(1)1:()10%10%20%20%20%20%100%(1)971272385316466104777176497419730(2)28773172031260391906711488510493(1)/(2)3138113911311114110711021188[(1)-(2)]/(1)0170012801230112010601020147:1(2006)[M]1:,2006;1[Z]1,20061,47%,418(),10%,70%,30%,20%5%,50%,,74%,3155(),,[2],5:;;;;,,(),,,,,2006,200520,3444,773344%,,,,73©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[3],,,20051613,5505,5172,,3920[4],1016,536,015,10115400,,,,20052080,,[2],,,,,,74%10%,,,,,,,,,,,33%,60%[5],,,,,,,33%,45%70%[6],,,10,60%,,,,,,,,,(),,,,,,(GE)[7],20002006GE83©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[8]232GE200001177980104462010356101136702001011896801046190103600011472620020117931010484401028430113647200301200170104992010308301155952004011991401047540103109011566720050121371010477601032700117249200601217560104873010317901176433GE2000011295601043660104019010871920010113528010457401037710109251200201120300104781010323901076812003011404301049460103712010946720040114005010469901036230109640200501154110104712010388301110602006011602401048540103771011165423,,:(1),200020002006GE24%,23,,GE,741%,,(2),,,,,,,23,,;,,,(GE),(GE),1119%,-12197%,61117%,(12197%),,(61117%),,,,,,,:,,,,,,,,2006,,,5626109,,1545118,316,,1126180,,69196,1611,,93©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[9],2006,5626109,69196,8014,1611316,,,,,,,,,,,11,,,,,,,,,,,,,,21,,,,,,,,,,(),,31,,,,,GE,,,,,,,,,,41,,04©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[1]OfficeforNationalStatistics,UK1SocialTrends27,1997[N]1,2003-05-231[2]1[Z]1,20061[3]1:[N]1,2007-03-261[4]12005[EB/OL]1,2006-04-151[5]1?[N]1,2003-04-101[6]1[N]1,2006-07-241[7]ShorrocksF1Anthony1InequalityDecompositionbyPopulationSubgroups[J]1EconometRica,1984,52(6):136913851[8],1:[J]1,2003,(3)1[9]1[J]1,2006,(10)1(:)FISCALSYSTEMGUARANTEEFORADJUSTINGINCOMEDISTRIBUTINGRELATIONINCHINAYANGTian2yu(SchoolofEconomics,RenminUniversityofChina,Beijing100872,China)Abstract:Therearetworeasonsforincomeredistributionpsinefficiencyincurrentfiscalsystem1Thefirstoneisabnormalityofincomeredistributingorder,whichresultsinaccumulativetaxunabletode2creaseincomedisparity1Thesecondisreverseadjustmentinincomeredistribution,thatis,transferredincomegotbypeoplewithlowincomeislessthanthatofthosewithhighincome,sothatincomeredistri2butioninsteadenlargesthedisparity1Bothcircumstancesarerelatedtosomedefectsinfiscalsystem1Sys2temreformisneededtoblockuploopholesandstraightenoutthemechanism1Suchreformincludes:es2tablishingadministrativesystemforstandardizingtransparentfinance,constructingsocialsecuritysystemofurban2ruralintegrationandregionalintegration,strengtheninginputofpublicgoodsforlessdevelopedandruralregions1KeyWords:fiscalsystem;incomeredistribution;socialequality14©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.