| 论矫正居民个人收入差距的税收政策选择 |
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| 引用本文： | 邵苏东,段迎春. 论矫正居民个人收入差距的税收政策选择[J]. 长春金融高等专科学校学报, 2010, 0(3): 26-28. DOI: 10.3969/j.issn.1671-6671.2010.03.008 |
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| 作者姓名： | 邵苏东 段迎春 |
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| 作者单位： | 长春金融高等专科学校,经济管理系,吉林,长春,130028;长春金融高等专科学校,经济管理系,吉林,长春,130028 |
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| 基金项目： | 吉林省教育厅"十一五"规划项目 |
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| 摘 要： | 改革开放以来,我国居民收入差距持续扩大的问题愈益突出。过大的收入差距,已经成为制约我国构建和谐社会的瓶颈。由于税收具有调节收入差距、实现公平分配的作用,因此,合理有效地运用税收再分配手段对居民个人收入进行调节,有助于缩小收入差距,促进经济稳定发展。
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| 关 键 词： | 公平 调节 收入差距 |
On the Choices of the Tax Revenue Policies of Correcting Residents' Income Gap |
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| SHAO Su-dong,DUAN Ying-chun. On the Choices of the Tax Revenue Policies of Correcting Residents' Income Gap[J]. Journal of Changchun Finance College, 2010, 0(3): 26-28. DOI: 10.3969/j.issn.1671-6671.2010.03.008 |
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| Authors: | SHAO Su-dong DUAN Ying-chun |
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| Affiliation: | (Department of Economic Management,Changchun Finance College,Changchun 130028,China) |
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| Abstract: | The issue that the income gap of Chinese residents continued to widen has become more and more prominent since the reform and open.The income gap,which is too large,has become a constraining bottleneck in building a harmonious society in China.Tax had the functions of adjusting the income gap and achieving a fair distribution.Therefore,rational and effective use of tax redistribution measures could adjust personal income of residents and contribute to reduce the income gap and promote economic steadily development. |
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| Keywords: | equity adjust income gap |
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