关键词: 税收,国民收入分配,生产税,收入税,资金流量表

Abstract: Taxation is an important factor affecting the national income distribution pattern. By making use of the data from funds flow statements (barter transaction), this paper conducts an empirical analysis of the impact of taxation on China’s national income distribution from 1992 to 2015. The findings show that: Firstly, the degree of taxation participating in the national income distribution tends to increase in general, of which the participation degree of production tax is much higher than that of income tax. Secondly, it is the governmental departments that their income formation is most directly influenced by taxation; meanwhile, there is a relatively strong positive correlation between the impact of taxation on the income formation of non-governmental departments and their tax burden rates. Thirdly, during the process of changes of national income distribution structure, taxation is playing a critical role but not the most important cause. Lastly, the impacts of taxation on the non-financial enterprises and on the financial institutions are somewhat different. Therefore, it is necessary to raise the degree of income tax participation in the national income distribution. Differential tax adjustment measures should be adopted to regulate the income of the non-financial enterprises and the financial institutions. And the key links that can optimize the national income distribution structure should be captured.

Key words: tax revenue; national income distribution; production tax; income tax; funds flow statement