The Influence of Taxation on Monopoly

Gini coefficient 1. What is the Gini coefficient? Gini coefficient is an important analysis index put forward by Italian economists in 1922, which is used to comprehensively investigate the income distribution differences of residents around the world. Its economic meaning is: in all residents' income, the income used for uneven distribution accounts for the percentage of total income. The maximum value of Gini coefficient is "1" and the minimum value is "0". The former means that the income distribution among residents is absolutely unbalanced, that is, 100% of the income is occupied by the owner of a unit; The latter means that the income distribution among residents is absolutely average, that is, the income between people is completely equal, without any difference. But these two situations are only absolute forms in theory, and generally do not appear in real life. Therefore, the actual value of Gini coefficient can only be between 0 ~ 1 At present, there are many methods and indicators used to analyze and reflect the income distribution gap of residents in the world. Gini coefficient is widely recognized and adopted by countries all over the world because it gives a quantitative boundary that reflects the gap between the rich and the poor, can objectively and intuitively reflect and monitor the gap between the rich and the poor, and can predict, warn and prevent the polarization between the rich and the poor. According to international practice, the Gini coefficient is below 0.2, which means that the income distribution of residents is "highly average", 0.2 ~ 0.3 means "relative average" and 0.3 ~ 0.4 means "reasonable". At the same time, 0.4 is usually regarded as the "warning line" of the income distribution gap between the rich and the poor in the world, 0.4 ~ 0.6 means "the gap is too large", and 0.6 or more means. Second, the current situation of Gini coefficient in China Since the reform and opening up, the gap between the rich and the poor has gradually widened while China's economy has been growing. Considering the income of all kinds of residents, it is an indisputable fact that Gini coefficient has crossed the warning line. China's Gini coefficient has exceeded 0.4, reaching 0.46. The gap between the rich and the poor in China society has exceeded a reasonable limit. The lowest-income population accounts for only 4.7% of the total population, while the highest-income population accounts for 50% of the total population. The outstanding performance is that the income share gap and the income gap between urban and rural residents further increase the income gap between residents in the eastern, central and western regions and the gap between high and low income groups. Three. Analysis on the Income Distribution Level of Tax Adjustment in the Change of Gini Coefficient in China. In the change of Gini coefficient, taxation closely related to adjusting the income distribution gap of social members is undoubtedly an important level worthy of attention. On the whole, however, at this stage, the redistribution function of social equity in tax regulation in China is weakened and absent, which is mainly manifested in the following aspects: (1) The unreasonable tax structure restricts the function of tax equity regulation and tends to strengthen income inequality. The way of tax adjustment income distribution is mainly realized through macro tax burden, tax structure, tax type setting and tax base and tax rate adjustment of various taxes. In short, the tax structure is the distribution of tax revenue. Different tax structures have great differences in regulating income distribution and realizing income equity. The basic feature of the tax structure based on income tax is that income tax is the main tax category and the main source of tax revenue. Income tax revenue generally accounts for more than 60% of the total tax revenue, while turnover tax revenue generally does not exceed 20% of the total tax revenue. This tax system structure is conducive to reflecting the social fairness of taxation and plays a good role in regulating income distribution. At present, China's tax system with turnover tax as the main body has fully played its tax function and ensured a substantial increase in tax revenue. At the same time, because it is applicable to proportional tax rate, it is regressive in income distribution adjustment, and turnover tax is easy to pass on. The greater its proportion, the greater the income distribution gap. (2) The tax adjustment system is not perfect, and there is a lack of integration among taxes, which affects the function of tax fair adjustment. It is necessary to establish a tax policy system to regulate income distribution. (3) The design of personal income tax system is not standardized, which restricts the function of tax fair adjustment. Compared with other taxes that regulate income distribution, personal income tax has the strongest ability to regulate income distribution and plays an irreplaceable role in realizing the function of fair income distribution. 4. Facing the present situation of Gini coefficient, the policy choice of tax adjustment (1) changes the institutional defects of the current tax system in adjusting income distribution, improves the tax adjustment system, and makes the function of tax adjustment and distribution effectively play in residents' income, stock property, investment income and other aspects. In view of the current situation of single, missing and weak tax adjustment in China, a multi-tax, three-dimensional and whole-process tax adjustment system is established. It is necessary to improve the tax policy and gradually establish a comprehensive and coordinated income distribution tax control system with personal income tax as the main body, property tax and social security tax as the two wings, and other taxes as supplements, covering the whole process of residents' income operation. (2) Strengthen the tax control of high-income groups by means of comprehensive control. First, speed up the reform of individual income tax and establish a tax system model that combines synthesis and classification. The second is to deepen the reform of the consumption tax system. Give full play to the redistribution function of consumption tax goods, implement low tax rate or tax exemption for necessities and high tax rate for luxury goods. Third, we can consider adopting a progressive tax rate for personal income tax levied on interest on savings deposits, and levying taxes such as property tax and inheritance tax. (3) Take "enriching the people first" as an important economic policy to solve the problem of Gini coefficient expansion in the new stage of economic development, and implement active tax support policies for low-income people. The basic position of agriculture and the characteristics of weak industries require the government to give further policy support in improving the specialization and scale of agricultural production, vigorously developing agricultural industrial clusters and improving the modern agricultural product market system after the abolition of agricultural tax. Specifically, it is necessary to adopt a more favorable value-added tax rate for agricultural means of production, reduce the prices of means of production, and reduce the burden on farmers. The second is to increase support for small and medium-sized enterprises so that the private economy can develop by leaps and bounds. Obviously, China's small and medium-sized enterprises play an important role in solving social employment and maintaining social stability. Third, increase tax support for the reemployment of laid-off workers in cities and towns, and promote employment and reemployment. Fourthly, it is suggested to levy social security tax. (4) Improve the supporting measures and strengthen the supervision of the income of the abnormal high-income class. At present, the high-income class is mainly entrepreneurs, movie stars, monopoly industry practitioners, government officials "rent-seeking" gray income earners, and illegal underground economic upstarts. It is a very important basic work to establish an effective personal income monitoring mechanism and do a good job in monitoring personal income tax sources. First of all, we should strengthen the supervision of monopoly income. Second, we should actively promote the deposit registration system in real-name registration system, gradually create conditions to implement the financial assets registration system in real-name registration system, and limit illegal income. Third, take effective measures to crack down on and ban black income, corrupt income, gray income and abnormal income obtained by using various policy loopholes. Of course, in solving the disparity between the rich and the poor and the Gini coefficient "exceeding the police", the role of taxation is limited after all. We must work together with other macroeconomic policies of the government to better solve the problem of widening income distribution gap in China, thus promoting the healthy and harmonious development of China's economy and society. References:

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