首页 | 本学科首页   官方微博 | 高级检索  
     检索      

财税政策调控收入分配差距的功能和局限性
引用本文:陈铁山.财税政策调控收入分配差距的功能和局限性[J].税务与经济,2011(4).
作者姓名:陈铁山
作者单位:长春金融高等专科学校,吉林长春,130028
基金项目:吉林省教育厅社科项目“缩小居民收入分配差距的财税政策调整研究”([2009]284)阶段性成果
摘    要:改革开放以来,我国城乡居民收入水平在不断提高的同时,收入差距也不断拉大。我国现行财税政策调节收入分配的效应弱化,缩小收入分配差距作用存在局限性。应尽快完善我国财税政策,建立一个覆盖居民收入运行全过程的财政税收调控体系,充分发挥税收调节收入差距的作用。

关 键 词:个人所得税  收入分配差距  转移性支出

Function and Limitation of Control of Income Distribution Gap of Fiscal Policy
Chen Tie-shan.Function and Limitation of Control of Income Distribution Gap of Fiscal Policy[J].Taxation and Economy,2011(4).
Authors:Chen Tie-shan
Institution:Chen Tie-shan(Changchun Finance College,Changchun 130028,China)
Abstract:Since the reform and opening up,the income of people in both urban and rural areas continues to increase,while the income gap is widening as well.The function of current fiscal policy which adjusts the distribution of income is becoming weakening.There are some limitations when the fiscal policy plays a role in narrowing the income gap.Therefore,it is essential to improve fiscal policy,establish a fiscal adjustment system which can regulate the entire process of income operation as soon as possible and give...
Keywords:personal income tax  gap of income distribution  transfer expenditure  
本文献已被 CNKI 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号