增值税为社保筹资是否促进了收入分配公平？

财经论丛 ›› 2023, Vol. 39 ›› Issue (10): 36-46.

增值税为社保筹资是否促进了收入分配公平？

熊惠君¹, 田志伟², 郑家兴³

1.上海立信会计金融学院财税与公共管理学院,上海 201620;
2.上海财经大学公共政策与治理研究院,上海 200433;
3.浙江财经大学财政税务学院,浙江杭州 310018

收稿日期:2023-03-21 出版日期:2023-10-10 发布日期:2023-10-12
通讯作者: 郑家兴(1992—),男,湖北麻城人,浙江财经大学财政税务学院讲师,博士。
作者简介:熊惠君(1988—),女,江西南昌人,上海立信会计金融学院财税与公共管理学院讲师,博士;田志伟(1987—),男,山东潍坊人,上海财经大学公共政策与治理研究院副教授,博士。
基金资助:
国家社会科学基金项目(22FJYB037;22BJY029);教育部人文社科基金项目(22YJC790180)

Does VAT Fund Social Security Promote the Fairness of Income Distribution?

XIONG Huijun¹, TIAN Zhiwei², ZHENG Jiaxing³

1. School of Finance, Taxation and Public Administration, Shanghai Lixin University of Accounting and Finance, Shanghai 201620, China;
2. Institute of Public Policy and Governance, Shanghai University of Finance and Economics, Shanghai 200433, China;
3. School of Public Finance and Taxation, Zhejiang University of Finance and Economics, Hangzhou 310018, China

Received:2023-03-21 Online:2023-10-10 Published:2023-10-12

摘要/Abstract

摘要： 作为一项重要的收入再分配政策工具,我国社会保障制度在收入再分配效应方面具有显著的“逆向”调节作用,而社保资金筹资方式上的设计缺陷是使得我国社会保障制度对收入分配存在“逆向”调节的重要原因。与此同时,部分发达国家开始用增值税为社保支出筹资,并取得了可观的效果。为此,本文构建了中国增值税为社保筹资的投入产出模型,考察用增值税替代社会保险缴费进行筹资的收入再分配效应。研究发现,用增值税为社保支出筹资时,良好的制度设计可以在满足社保筹资的同时起到改善收入分配的政策效果。本研究对我国后续财税制度改革具有重要借鉴价值。

关键词: 增值税, 社会保险, 收入再分配, 投入产出模型

Abstract: As an important policy tool of income redistribution, the social security system of our country has a remarkable effect of “reverse” regulation in the aspect of income redistribution, and the design defects in the financing way of social security funds are the important reasons that make the social security system have “reverse” regulation to income distribution. At the same time, some developed countries began to use value-added tax to finance social security expenditures, and achieved considerable results. Therefore, this paper constructs an input-output model of VAT financing for social security in China, and investigates the income redistribution effect of VAT financing instead of social insurance contributions. It is found that when VAT is used to finance social security expenditure, good system design can not only meet the financing requirements of social security, but also improve income distribution. This study has important reference value for China's subsequent fiscal and taxation system reform.

Key words: Value-added Tax, Social Insurance, Income Redistribution, Input-output Model

中图分类号:

F812.42

熊惠君, 田志伟, 郑家兴. 增值税为社保筹资是否促进了收入分配公平？[J]. 财经论丛, 2023, 39(10): 36-46.

XIONG Huijun, TIAN Zhiwei, ZHENG Jiaxing. Does VAT Fund Social Security Promote the Fairness of Income Distribution?[J]. Collected Essays on Finance and Economics, 2023, 39(10): 36-46.

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