论矫正居民个人收入差距的税收政策选择

改革开放以来,我国居民收入差距持续扩大的问题愈益突出。过大的收入差距,已经成为制约我国构建和谐社会的瓶颈。由于税收具有调节收入差距、实现公平分配的作用,因此,合理有效地运用税收再分配手段对居民个人收入进行调节,有助于缩小收入差距,促进经济稳定发展。

On the Choices of the Tax Revenue Policies of Correcting Residents' Income Gap

The issue that the income gap of Chinese residents continued to widen has become more and more prominent since the reform and open.The income gap,which is too large,has become a constraining bottleneck in building a harmonious society in China.Tax had the functions of adjusting the income gap and achieving a fair distribution.Therefore,rational and effective use of tax redistribution measures could adjust personal income of residents and contribute to reduce the income gap and promote economic steadily development.