推进现行税制改革 缩小居民收入差距

Promoting the Reform of the Tax System and Narrowing the People's Income Gap

改革开放以来,我国居民收入分配差距持续、快速扩大。通过对现行税制结构模式、主要税种制度设计缺陷、调节社会分配重要税种缺失的分析,指出现行税制导致收入分配公平职能弱化,提出通过推进税制改革和增强税收调节收入分配差距功能,进而制定缩小居民收入差距的政策措施。

With the reform and opening of China,people＇s income gap is growing quickly. This paper points out that the existing tax structure model, the design flaws of main tax system, the absence of the important regulating taxes lead to the weaking of the equity - functions of the existing tax system. It also brings up the policies and measures about how to promote the reform of the existing tax system, strengthen the equity - functions of tax in order to narrow the income gap.