实现收入分配公平的税制改革

Tax Reform for Fair Income Distribution

收入分配公平是构建和谐社会所追寻的目标,它既包括市场意义上的"市场公平"也包括社会意义上的"社会公平"。"市场公平"是指自然禀赋不同、努力程度不同的人所获得的收入也应该不同;"社会公平"是指为保持社会稳定、实现共同富裕而调整收入的相对份额,使收入分配的差距不至于无法让人忍受。税收作为政府所掌握有力杠杆既可以校正市场缺陷,促进市场分配机制的完善,实现"市场公平";也可以直接调节居民收入,实现"社会公平"。

Equitable income distribution is the objective of construction of a harmonious society. It includes the market sense, ＂fair market＂, also includes the social meaning ＂social justice＂. ＂fair market＂ refers to the natural endowments and different efforts to get people to have different degrees of income; ＂social equity＂ is defined as maintaining social stability and achieving common prosperity and the relative share of adjusted income, affordable gap of income distribution. The tax revenue as government＇s powerful lever is for either correcting market failures, promoting the improvement of the market allocation mechanism to achieve＂fair market＂; also directly regulates people＇s income and achieves ＂social justice＂.