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税收是政府实行宏观经济调控的重要工具,调节社会收入分配是政府宏观调控的主要目标之一。收入分配包括要素之间的分配(功能分配)和社会各阶层之间的收入分配(规模分配)。政府宏观调控对这两方面都有一定作用,对功能分配的作用更多体现在资源配置的职能范围。本文主要讨论有关税种对个人收入分配的影响,并结合目前我国现实探讨应采取的税收政策。
Taxation is an important tool for the government to implement macroeconomic regulation and control. Adjusting the distribution of social income is one of the major objectives of the macro-control of the government. Income distribution includes the distribution of factors (functional allocation) and income distribution among all sectors of society (size distribution). The government macro-control plays a certain role in these two aspects, and the function of functional distribution is more reflected in the scope of resources allocation. This article mainly discusses the impact of taxes on individual income distribution, combined with the current reality of our tax policy should be taken.