税收调节收入分配的政策取向与制度建设

收入分配的市场化必然带来收入差距的拉大，但收入差距过大，则会对社会稳定和经济的进一步发展产生不利影响。税收作为政府宏观调控的重要手段之一，在国民收入再分配领域理应承担起干预、调节收入公平分配的重任。本文从税收调节收入分配的政策取向以及随之而来的税收制度完善两个方面进行了阐述。

Policies of Income Distribution with Taxation and System Construction

Distribution of income through market has brought about enlarged income differences. Growing income differ-ences would negatively infect the social stability and further growth of economy. As one of macro regulating methods, taxation takes responsibilities of regulating incomes and keeping fairness of income distribution. This paper discusses the policy of income distribution with taxation and system construction.