基于高收入群体的税收政策反思

中国的某些税收政策没有起到调节收入分配、缩小收入差距的作用,对形成高收入群体的收入来源和财产,往往采取轻税政策,广大低收入者由于在收入、财产等方面的匮乏使其无法享受到税收优惠的好处。中国应改变目前的税收政策取向,加大对高收入群体的征税力度,发挥税收政策调节功能,实现收入分配公平。

Reflection of the Tax Policy to the High-income Groups

Some tax policies of China have defects in adjusting the income distribution and narrowing the income gap.To the income and property the high income group often takes light tax policy,but to the low-income people,due to the lack of income and property,making them unable to enjoy the preferential tax benefits.China should change tax policy orientation that increase taxes on high-income group to achieve tax policy adjustment function and achieve fair income distribution.