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实现收入分配公平是政府的重要职责。本文分析表明:不同税种调节收入分配的效应主要受经济发达程度及征管水平的制约,而不同社会保障项目调节收入分配的效应主要受保障对象及保障水平的制约。税收和社会保障两大体系内部及之间对收入分配的调节机制以及效应存在较大差异,中国应结合本国国情,建立全面的财税调节体系。
To achieve fair distribution of income is an important responsibility of the government. The analysis of this paper shows that the effect of adjusting the distribution of income by different types of taxes is mainly restricted by the degree of economic development and the level of collection and administration. The effects of different social security programs on adjusting income distribution are mainly controlled by the guaranteed parties and the level of protection. There are great differences in the regulatory mechanism and effect on income distribution within and between the two systems of taxation and social security. China should establish a comprehensive fiscal and taxation adjustment system in light of its national conditions.