和谐社会收入分配制度改革的税收调控问题探析

收入分配公平是和谐社会的基本特征,税收调控是税收经济职能的外在表现,其存在的问题是调控范围及力度不够、资源配置功能弱化、个人收入分配调控体系尚不健全、税收征管能力低下;构建和谐社会收入分配税收调控体系的构想是完善个人所得税制、科学构建消费税制、实行社会保险费改税;提高我国收入分配制度改革税收调控效率的对策是部分转移税收征管权、健全竞争和激励机制、实现社会主义市场经济的公平观、加大涉外税收优惠政策对地区差距的调节.

Analysis on the Tax Regulation Issues of Income Distribution System Reform in Harmonious Society

Equitable distribution of income is the basic characteristics of harmonious society,and tax regulation is the external performance of the tax economic functions,The problems are that the scope and intensity of regulation is not enough,the function of resource allocation is weakened,the regulation system of personal income distribution is not sound,and the capability of tax collection and management is low.The idea on the Construction of Income Distribution Tax Revenue Regulation System in Harmonious Society is to improve the tax system of personal income,to build the consumer tax system,and to implement social insurance tax reform.Improving China’s income distribution system reform of the tax-control measures means transferring efficiency of tax collection partly,improving competition,achieving a fair view of the socialist market economy,and increasing the regulation of regional disparities of foreign-related tax incentives.