论税收对收入分配的内在调节机制

The Inherent Mechanism for the Readjustment of Income Distribution by Taxation Policy

改革开放30年来,中国居民的收入水平得到了巨大的提高,但同时,居民间收入差距也越来越大。发挥税收政策调节收入分配的职能意义重大。通过对税收调控收入差距的内在机制进行分析,认为完善税收政策的收入调控职能应该从税制设计、完善社会第三次分配的税收政策以及推动流转税和直接税相关税种的改革等方面入手。

In the 30 years since the introduction of the reform and opening up policy , China has experienced a huge improvement in household income together with increasing income disparity. It is of great significance to give full play to the function of taxation policy in readjusting income distribution. This paper analyzes the inherent mechanism for the readjustment of in- come distribution by taxation and concludes that we should proceed with such aspects as optimizing taxation system design, improving taxation policy for tertiary distribution, and promoting reforms in turnover tax and direct tax.