| 税收对个人收入分配的调节 |
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| 引用本文： | 黄莹.税收对个人收入分配的调节[J].吉林省经济管理干部学院学报,2003,17(2):38-40. |
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| 作者姓名： | 黄莹 |
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| 作者单位： | 长春税务学院,研究生部,吉林,长春,130021 |
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| 摘 要： | 我国现阶段个人收入分配差距正在逐渐拉大。税收是政府调节收入分配的重要经济杠杆，利用税收调节个人收入分配，实现社会公平，具有十分重要的现实意义。目前税收在调节个人收入分配过程中存在许多问题，应积极采取措施缩小收入分配差距。
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| 关 键 词： | 税收 个人收入分配 中国 社会公平 收入分配差距 |
| 文章编号： | 1009-0657(2003)02-0038-02 |
| 修稿时间： | 2002年12月20 |
On the Regulation Role of the Tax in Individual Income Distribution |
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| Huang Ying.On the Regulation Role of the Tax in Individual Income Distribution[J].Journal of Jilin Province Economic Management Cadre College,2003,17(2):38-40. |
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| Authors: | Huang Ying |
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| Abstract: | The individual income gap is enlarging at present.Tax policy is used as an important economic lever to adjust the distribution by the government. Fulfilling social parity by tax regulation is actually important.This article states the function of the tax regulation in income distribution, analyzes the imperfect tax regulation policy and puts forward some relative suggestions. |
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| Keywords: | Personal income tax Individual inccme distribution Income gap |
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