税收政策在社会公平中的角色及作用

税收在调节收入分配中有重要作用,本文分析了导致我国收入分配差距的现状及原因,建议:为实现社会公平目标,应健全个人所得税政策及管理制度、调整消费税制度、适时开征物业税、遗产税和赠与税。

Role and Function of Tax Policies in Social Fairness

Taxation plays an important role in the regulation of income distribution, and based on an analysis of current situations and causes leading to the expanding gap of national income distribution in China, this paper proposes that for the purpose of social fairness the individual income tax policy and administration system shall be improved, consumption tax system shall be adjusted, and property tax, inheritance tax and gift tax shall be started to levy in due time.