Turnover Tax’s Influence On The Urban Residents Income Distribution Research

With the fast development of Chinese economy, the per capita income alongwith the economic growth rate continued to rise at the same time, But the incomegap has gradually expanded，the income distribution problem has attracted theattention of various social circles. If we can not effectively solve the problem ofincome distribution, it will affect the long-term stability and development of China’spolitics, economy, society. Tax as an important macroeconomic policy tool, shouldplay an important role in the realization of income redistribution, Similarly, in theeighteen Party Congress report also explicitly proposed that should accelerate thereform of the tax system, let tax give full play to the role of adjustding incomedistribution, construct a redistribution regulating mechanism of which tax as the mainmeans.At present, in the study，some discussion around the tax adjustment of incomedistribution of urban residents, mostly focused on the individual income taxsystem, but because our country tax system is given priority to with turnover tax，We should pay more attention to the turnover tax to regulate incomedistribution, further understanding the role of the turnover tax in the regulation of thedistribution of income of urban residentsin, which has an important practicalsignificance for objective assess the regulation of our country’s tax system to thedistribution of income of urban residents; scientificly define the various tax, furtherlyimprove the tax system reform; fully play the role of tax adjustment of incomedistribution.Given the convenience of data sources, this article takes value added tax andbusiness tax as the research object, through investigatding daily consumption scaleand the income level of urban residents, and objective evaluating alue-added tax andbusiness tax burden of different income groups, in order to determine whether it isexist of regressive,thus as a basis for policy recommendations. We take microscopic simulation method in this paper, combine with related data source, then grouped thefamily by consumption and income.Assuming that tax completely transferred to theprice, statutory rate is used to calculate the tax burden, the burden of tax according tocertain rules assigned to each group family, through the calculation of the tax burdenof different income group families bear to analyze different turnover tax’s influenceon the urban residents income distribution. And calculate the gini coefficient of theincome tax and turnover tax,which was taked before and after by different incomelevels of urban residents, through the analysis to study before and after the tax leviedon the impact of urban residents income distribution. Through this article on theanalysis of the2012urban residents income consumption data, it is concluded that thecurrent tax structure in our country, the income tax adjustment does not give full play,and because of the existence of value added tax and business tax, reverse adjust theurban residents income distribution, further more,deteriorated the urban residentsincome distribution pattern, so,on the basis of the above conclusion,we put forwardsome related Suggestions.