Impact Of Turnover Tax On Income Distribution Disparity Among Residents

Since the reform and open-door policy started,the china's economy has been developing at a high speed,resident income has been improving gradually.But at the same time,the income distribution gap is widening among resident,This kind of phenomenon will cause many social problems,affect social stability.As the important means by which the state regulates the distribution of income,Tax has always been the research object which international scholars focus on,In which the income tax accounts for a larger proportion.Turn-tax in China as the main tax revenue,therefore,we should increase the importance of turnover tax.It is of great significance to further improve the system of turnover tax and make full use of turnover tax to adjust income distribution gap.In view of the availability and rationality of the data,the article takes China's main turnover tax-value-added tax,consumption tax and business tax as the research object,with the help of the relevant data and input-output tables of different income groups in urban residents to calculate the actual commitment Turnover tax rate,and using the suits index to analyze the progressive tax turnover tax return.Then,based on the tax structure of turnover tax as a whole,the article builds a regression model between Kuznets' ratio and turnover tax,and uses the data of 1994-2016 to analyze empirically how each turnover tax affects the income distribution of urban residents effect.Through the research of this article,we find:(1)Turnover tax as a whole has regressive,exacerbating the income distribution gap,poor families,wealthier families,bear a greater turnover tax burden;(2)Value-added tax and consumption tax also have a certain degree of regressivity,and the degree of regressive value of VAT is greater;(3)Business tax has a certain degree of progressiveness,which can narrow the income distribution gap among different income groups.n view of this result,this text constructs the constructive suggestion from the overall tax structure,value added tax and consumption tax respectively:(1)Construct a tax structure that includes both turnover tax and income tax;(2)Increase deepening the reform of value-added tax reform;(3)Consumption tax optimization and reform.