调整我国收入分配关系的财政制度保障

现行财政制度的收入再分配职能效果不佳,原因在于两点,一是收入分配秩序的不规范,使累进性税收难以发挥缩小收入差距的作用;二是收入再分配过程中存在"逆向调节"问题,即低收入者所获转移性收入比高收入者所获转移性收入少,从而收入再分配扩大了收入差距。这两种情况的产生都与财政制度的某些缺陷有关,需要通过制度改革堵住漏洞,理顺机制,具体包括:建立规范透明的财政等方面的管理体制;建立城乡、地区一体化的社会保障体系;加大对欠发达地区和农村地区公共产品供给的投入力度。

FISCAL SYSTEM GUARANTEE FOR ADJUSTING INCOME DISTRIBUTING RELATION IN CHINA

There are two reasons for income redistribution's inefficiency in current fiscal system.The first one is abnormality of income redistributing order,which results in accumulative tax unable to decrease income disparity.The second is "reverse adjustment" in income redistribution,that is,transferred income got by people with low income is less than that of those with high income,so that income redistribution instead enlarges the disparity.Both circumstances are related to some defects in fiscal system.System reform is needed to block up loopholes and straighten out the mechanism.Such reform includes: establishing administrative system for standardizing transparent finance,constructing social security system of urban-rural integration and regional integration,strengthening input of public goods for less developed and rural regions.