以税制改革为契机促进收入的公平分配

我国现阶段的收入分配差距已经进入国际公认的绝对不均等区间,社会收入分配的差距正逐渐拉大,分配不公问题已成为不争的事实。利用税收调节个人收入分配,缓解分配不公,势在必行。本文从我国现阶段收入分配的现状入手对我国目前个人收入分配格局以及现行税收政策对个人收入的调节情况进行了分析,最终提出了在新一轮税制改革中充分发挥税收的调节作用,实现居民收入分配合理化的建议措施,以期实现社会公平。

At present, it is universally agreed that the income distribution gap in China should be classified into the category of absolute unfairness. It is an exorable fact that the social income gap in China is becoming wider and wider, and that the distribution system is not so fair. It has become more and more crucial to apply taxation for the purpose of alleviating distribution unfairness. This article, bases on the current situation of China＇s income distribution, expounds all the possible causes of the income issue, and further it proposes that steps must be taken to solve the problem in a new round of tax reform.