运用税收手段调节个人收入分配

Regulate Personal Income Distribution with Tax Revenue

改革开放以来,中国个人收入分配发生了重大变化,特别是近年来中国基尼系数已超过0.4这一国际公认的警戒线,社会收入分配的差距正在逐渐拉大,分配不公问题已成为不争的事实。与此同时,利用税收调节个人收入分配,缩小个人收入分配差距的呼声日渐高涨。采取调整个人所得税及开征遗产税等在内的有效措施对个人收入分配差距进行调节,不仅事关社会的安定和政局的稳定,也关系到提高资源配置的效率,同时也是促进经济长期稳定增长的要求。

Since the reform and the opening -up to the outside world, great changes have taken place in the personal income distribution in China, especially in the recent years China＇s Gini coefficient has already exceeded 0.4, the internationally acknowledged cordon. Meanwhile the disparity of social income distribution is gradually becoming wider and the unfair distribution has already become the irrefutable fact. Therefore, the demand to regulate the personal income distribution with taxation and narrow down the disparity in the personal income distribution has been on the rise. The regulation by means of adjusting the individual income tax and levying the legacy tax not only concerns the stability of social and political situation but also concerns the efficiency of resource distribution and answers the demand of long - term steady increase in economy.