优化我国税收调节收入分配功能的措施

当前我国税收调节收入分配的功能存在缺陷,本文从税制、税种和税收征管三个方面分别就我国实际国情提出了一些建议措施。

Our income tax adjustment function assigned to the presence of defects in the current paper from taxation, taxes and tax collection on three aspects of China’s actual conditions put forward a number of proposed measures.