论我国税收政策对居民收入分配的调节——基于主体税制的税收政策视角

本文就我国主体税制的税收政策对居民收入分配的调节作用进行分析,认为自1994年税制改革以来我国主体税制的税收政策对调节居民收入分配差距起到了一定作用,但也存在调节累退性、调节力度弱化、低收入群体负担重等问题,在分析了导致原因的基础上,从法制环境、征管环节、税制调整等几个方面提出了相应的对策。

The Adjustment of Tax Policy on Income Distribution in China-From the Perspective of Tax Policy of Main System

This paper analyzes the tax policy of the main tax system to the adjustment of resident income distribution.The paper considers that the tax policy of main tax system has narrowed the income distribution gap in a certain extent since Chinese tax reform in 1994,but still has some problems such as adjustment regressive,adjustment weakening,heavy burden for low-income groups and so on.Based on the above analysis,the paper proposes countermeasures from such aspects as the legal environment,collection and tax sy...