Study On The Income Distribution Efect Of Consumption Tax

With the development of society,how to solve the people's livelihood problems and improve people's lives has become the theme.Under such a trend,the income distribution gap has become a thorny issue facing China's social and economic development.According to the data displayed by the Bureau of Statistics,China's Gini coefficient in the past decade has been above the level of 0.4,entering a higher unreasonable range of income distribution.The history of human social progress and development tells us that excessive income disparity not only affects the economic development of a country,but also causes social injustice and intensification of class contradictions.Consumption tax is an important macroeconomic instrument for the government to regulate household consumption and income.The 19 th National Congress of the Communist Party of China proposed continuous and deep income distribution reform,and determined the basic direction of China's consumption tax reform.Studying the effect of consumption tax on income distribution is of great significance to current and future development.The government uses the consumption tax to levy taxes on the differences in different consumer behaviors,and can play a role in regulating income and reducing the gap in redistribution.At the same time,the reform of the consumption tax can guide the consumption of residents and promote the development of the market.Therefore,the analysis of the income distribution effect of consumption tax is conducive to understanding the current consumption tax system and promoting the reform of consumption tax,which has theoretical and practical significance.This paper uses the CHIPS data to analyze the income distribution effect of consumption tax.The first part of this paper introduces the research background and research significance,the current domestic and international research status and the research methods used in this paper.The second part briefly expounds the main thread of China's current consumption tax development,and the income scale and structure of consumption tax at this stage.The third part introduces the mechanism of consumption tax participation in income distribution from the theoretical point of view,and establishes the theoretical basis for the analysis of the following.The fourth part is the empirical part of this paper.This part screens and processes the CHIPS data.Firstly,it uses the tax burden rate to measure the tax burden of consumption tax of different income groups.Secondly,it uses the Gini coefficient and the MT index to analyze the income distribution effect.Finally,the decomposition of the K-index is used to analyze the progressiveness of the consumption tax.The fifth part explains the causes and factors of the effect of income tax distribution on the basis of the fourth part.The sixth part is based on the above,giving opinions and suggestions for improving and adjusting the consumption tax.The results show that from a horizontal perspective,in different income groups in rural areas,towns and cities,with the increase of income,the tax burden of consumption tax has a downward trend,low-income people have high tax burden and high-income people have low tax burden;From the perspective of time,the gap in the tax burden of consumption tax is constantly expanding,especially the consumption tax burden of low-and middle-income people has increased;compared with urban and rural residents,it is found that the gap between the consumption tax burden of urban and rural residents is expanding..Secondly,comparing the pre-tax Gini coefficient and after-tax Gini coefficient of consumption tax,the post-tax Gini coefficient is greater than the pre-tax,the consumption tax increases the income...