流转税收入分配调节功能初探

流转税不仅是筹集财政收入的重要手段，而且还具有一定的收入分配调节功能。近几年来我国税收不断超收，流转税作为我国的主体税种在组织财政收入方面的作用发挥的比较好，但其在调节收入分配方面的作用却表现不足，导致流转税调节收入分配乏力的主要原因是现行的流转税设计存在一些问题，因此只有改革和完善现行流转税制，才能更好地发挥流转税的收入分配调节功能。

A Study on Income Distributing Adjustment Function of Turnover Tax

Turnover tax is not only a key measure to raise funds of financial income,but also it per forms a function of income distribution.In recent years,as a main tax,there emerges surplus tax and it plays a better role in financial income,but it is otherwise in income distribution.The paper gives suggestions on how to play a better role in income distributing adjustment function.