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本文对税制结构在调节收入分配方面的作用进行了理论分析,认为我国当前的税制结构并不利于缩小贫富差距,表现在现行税制中增值税等间接税所占份额过大,规模偏小的个人所得税对工薪收入的过分关注以及对财产性收入调节的缺位,而财产税的缺失导致富裕家庭存量财富游离于政府税收制度调节之外,这些都使税收制度呈现对收入分配逆向调节的特征。在此基础上,本文提出了如何通过优化税制结构,建立我国有利于调控居民收入分配差距的税收制度的总体思路和政策建议。
This paper analyzes the role of the tax structure in regulating income distribution and thinks that the current tax structure in our country is not conducive to narrowing the gap between the rich and the poor. It is manifested in the current tax system, indirect taxes such as value-added tax share is too large, small-scale individuals The excessive attention of income tax on wage income and the absence of adjustment of property income, and the lack of property tax result in wealth wealth of wealthy households being free from the adjustment of government tax system. All of these make the tax system have the characteristics of reverse regulation of income distribution. On this basis, this paper puts forward how to establish the general idea and policy suggestion of our country’s taxation system which is good for regulating the income disparity of residents by optimizing the structure of taxation system.