差异性分配及其财税法规制

The Difference in Distribution and Its Regulating by the Fiscal and Tax Law

社会财富分配是判断时代好坏的重要标尺,中国社会传统的"均贫富"思想是个人对公平价值追求的体现,但不可回避的事实是分配差异是客观存在的,差异性分配在一定条件下也具有合理性。从中国的现实状况看,本文认为,由于差异性分配所导致的社会不稳定因素在增加,社会存在不安全性,因此必须在分配领域进行有效调控。由于财税法实质是作为社会财富分割器存在的,因此,当前调整分配格局,强化分配公平,财税法必须有所作为。

The allocation of the wealth in society is an essential measurement for judging an epoch. In the Chinese tradition cogitation, the thought ＂Jun Pin Fu（wealth-qualizing）＂ means that the individual states his/her pursuit for equity in the distribution of social wealth. However, there is an objective difference in distribution, and this should be reasonable under some particular conditions, which is an inescapable fact. In consideration of the reality of China, this paper argues that it is necessary to adjust and control the difference in distribution effectively to eliminate the increased social instability caused by differences in distribution. In essence, the finance and tax laws should be used as the fragmenting implement of the society wealth so that great efforts should be made to improve the finance and tax laws to adjust the allocation pattern and intensify allocation equity.