关键词: 功能性收入分配, 劳动收入占比, 回归

Abstract: The paper estimates the labor share in GDP through removing the effect of the changing of the national accounting method for GDP during 2004-2008 and using the relationship between the net taxes income on production and the capital income. Through the analysis of the estimation data, the labor share data are lower than the real labor share during 2004-2008, so "the profit for capitals erosion of the wage for workers" is only an illusion produced by the labor share data. Meanwhile, the labor share data distort the labor share's real changing during 2004-2008, because of the changing of accounting methods for GDP in 2004 and 2009.

Key words: Function Income Distribution, Labor Share, Regression