| 构建和谐社会的税收政策研究——以公平收入分配为视角 |
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| 引用本文： | 高玉强.构建和谐社会的税收政策研究——以公平收入分配为视角[J].经济与管理,2006,20(6):40-43. |
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| 作者姓名： | 高玉强 |
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| 作者单位： | 安徽财经大学,财政与公共管理学院,安徽,蚌埠,233041 |
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| 摘 要： | 中国居民收入差距的现状令人堪忧,应遵循“公平优先、兼顾效率”的新财税理念,构建公平居民收入分配的税收对策:转变财税理念,调整税收政策和制度,推进个人所得税征管制度改革。
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| 关 键 词： | 基尼系数 新财税理念 公平 社会分配 |
| 文章编号： | 1003-3890(2006)06-0040-04 |
| 收稿时间： | 03 5 2006 12:00AM |
| 修稿时间： | 2006年3月5日 |
A Study on the Taxation Policies of the Construction of Harmony Society |
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| GAO Yu-qiang.A Study on the Taxation Policies of the Construction of Harmony Society[J].Economy and Management,2006,20(6):40-43. |
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| Authors: | GAO Yu-qiang |
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| Institution: | Finance and Administration School, Anhui University of Finance and Economics, Bengbu 233041,China |
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| Abstract: | The writer analyses the present individual income gap in China.According to the new concept of finance and taxation,which is highlighting fairness with due consideration for efficiency,the writer offers the corresponding taxation policies on fair income: to change concept of finance and taxation,readjust taxation policies and systems,and facilitate the reform on levy and administration of individual income tax. |
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| Keywords: | gini coefficient new concept of finance and taxation fairness social distribution |
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