论税收调控居民收入分配的作用空间与局限性

On the Effective Space and Limitation of Tax Adjusting and Controlling on Income Distribution

税收的天然属性决定其理应成为调控收入分配最有效的政策工具之一,然而,我国税收的收入分配职能长期被忽视对我国收入分配格局总体失衡具有不可推卸的责任。显然,增加税收的收入分配调控作用已成为新一轮税制的现实选择。然而,必须首先明确的是,税收调控不是万能的,为避免出现税收调控"万能论"与"无用论"的认识偏差,本文从税收调控收入分配的着力点入手,阐释了税收在国民收入分配各环节调控收入分配的作用空间,并进一步论述税收在调控收入分配中存在的局限性,旨在为新一轮税制改革提供决策参考。

Because of the natural attributes,Taxes should be one of the most effective policy tool to adjust and control the income distribution,however,the functions of tax in income distribution has long been neglected,which results in the unbalanced income distribution in China.Therefore,to increase the effect of tax adjusting and controlling on income distribution has become the realistic choice of a new round reform of tax system.However,it must be made clear that the tax regulation is not omnipotent,in order to avoid cognitive bias of tax adjustment and controlling,such as 'Universal Theory' or 'Useless Theory',this paper illustrates the effective space of tax in the national income distribution process from the perspective of its adjusting and controlling on income distribution,then it discusses the limitations of the tax adjusting and controlling income distribution,which serves as some references for the new round of tax reform.