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在我国贫富差距过大与直接税调节职能缺位的现实背景下,本文以“调高”、“提低”作为目标指向,沿着调节贫富差距——公平税收负担——优化税制结构——完善直接税税种体系——改革征管体系的思路与主线,在系统梳理已有的与直接税调节收入分配作用发挥相关研究成果的基础上,就完善直接税税种体系和构建与其相适应的税收征管体系做出了较为深入的分析,并提出了相应的政策建议。
Under the background of the gap between the rich and the poor in our country and the absence of the function of direct tax adjustment, this paper aims at adjusting the gap between the rich and the poor, fair tax burden, Optimize the Structure of Tax System - Improve the Tax System of Direct Taxes - The Train of Thought and Main Line of Reforming the Tax Collection System On the basis of systematically reviewing the existing research findings on the role of direct tax adjustment of income distribution, we will improve the direct taxation tax system and build a system that is compatible with Tax collection system made a more in-depth analysis, and put forward the corresponding policy recommendations.