中文摘要：

股息红利所得税（以下简称股利所得税）是我国政府调节证券市场运行的重要政策工具。然而,在当今我国社会收入差距不断扩大的态势下,对股利所得税收入再分配效应进行深入分析,具有重要的现实意义。本文力图从平均税率累进性和税前税后基尼系数的角度,在理论方面分析了股利所得税的收入再分配效应;在实证方面,利用中国2000—2008年城镇居民调查数据进行了实证检验。通过实证分析发现：第一,股利所得税平均税率在城镇不同收入组之间都具有累进性;第二,城镇股利所得税的税后基尼系数小于税前基尼系数,即股利所得税具有缩小收入差距的作用;第三,股利所得税的收入再分配效应因时期不同而存在差异;第四,降低股利所得税率导致股利所得税的收入再分配效应减弱。

英文摘要：

The dividend income tax is an important policy tool for regulating the securities market in China.In the trend of growing income gap,it has important practical significance to study the income redistribution effect of dividend income tax.In this paper,from the view of the average tax rate progressivity and pre-tax and after-tax Gini coefficients,we theoretically analyze the income redistribution effect of the dividend income tax,and empirically test it using the survey data of urban residents from 2000 to 2008.The results show that： Firstly,the average tax rate of the dividend income is progressive among the different income groups.Secondly,for urban residents,the Gini coefficient after dividend income tax is less than that before the tax,thus the dividends income tax narrow the income gap.Thirdly,the income redistribution effect of the dividend income tax is different due to different periods.Fourthly,reducing the tax rate will weaken the income redistribution effect of dividend income tax.