统计研究 ›› 2020, Vol. 37 ›› Issue (4): 3-17.doi: 10.19343/j.cnki.11-1302/c.2020.04.001

• •    下一篇

中国居民资本要素收入有多少?

吕冰洋 刘潘 赵厉 张经纬   

  • 出版日期:2020-04-25 发布日期:2020-04-15

What’s the Amount of Residents’ Capital Income in China?

Lv Bingyang Liu Pan Zhao Li Zhang Jingwei   

  • Online:2020-04-25 Published:2020-04-15

摘要: 资本要素收入作为国民总收入中的重要组成部分,测算、厘清其在政府、企业和住户之间的分配状况以及居民资本要素收入的结构是必要的基础性工作。利用资金流量表和统计局住户调查数据,对我国资本要素收入及其部门分配和居民资本要素收入的结构进行测算,研究发现:(1)居民资本要素收入长期以来高速增长,在国民总收入中所占比例基本稳定在10%左右,但在总资本要素收入中所占比重经历了先上升(20世纪90年代)后下降(21世纪初)的过程;(2)居民税前、税后资本要素收入对比反映出我国对居民资本要素收入征税力度尚小,最高不超过4%;(3)伴随改革和经济社会发展,我国居民资本要素收入结构由改革开放初期主要以农村居民的经营性收入为主转变为经营性、财产性收入并驾齐驱;(4)宏、微观口径测算的结果存在一定缺口,主要由劳动者报酬存在低估以及住户数据的系统性误差导致形成,国民经济核算的完善应得到关注。

关键词: 资本要素收入, 收入分配, 住户调查, 国民经济核算

Abstract: Capital income plays an important role in the gross national income, and calculation of capital income and clarification of its distribution, redistribution among enterprises, residents, and government is necessary. Using the Flow of Funds Accounts and the household survey data of the Bureau of Statistics, we measure the capital income with its sectoral distribution and the structure in China. This paper shows that the residents′ capital income has been growing rapidly for a long time, and the proportion of it to gross national income is about 10%, but the proportion to gross capital income experienced a rise (in the 1990s) and then declined (in the early 2000s). Meanwhile, comparing the income of pre-tax and post-tax capital factor, we can see that taxation on residents’ capital income is small in China: the rate is less than 4%. Along with the advancement of reform and the development of economy, the structure of residents’ capital income has been changed from the operation income of rural residents as the majority to the operation and property income equally significant. There are some gaps between the results of macro and micro measurements, which are mainly caused by the underestimation of compensation of employees and the systematic error of household data. The improvement of national accounts should get more attention.

Key words: Capital Income, Income Distribution, Household Survey, National Accounts