促进收入公平分配的税收政策研究

税收作为国家宏观调控的重要手段之一,应当在调节收入分配差距方面发挥积极作用。本文从"双主体"税制结构出发,通过分析引起收入差距的税收原因,总结现有税种调节作用的效果和不足,从流转税、个人所得税、财产税及社会保障税等几方面提出增强税收公平收入功能的政策建议。

Research of promoting income fair allocation's tax policy

Tax as a national important means of macroeconomic control,adjustment of income distribu-tion should play an active role in the gap.This article from the double subject off the tax structure,the income gap by analyzing the cause of tax reasons,the summary of the effects of existing taxes and less regulation,from the turnover tax,personal income tax,property tax and social security taxes and other as-pects of proposed enhanced tax equity revenue policy advice functions.