国外税收调节收入分配的经验与启示

Foreign Experiences of Adjusting Income Distribution through Tax and Its Revelation

随着经济社会的发展,我国收入分配差距问题也逐渐凸显。"十二五"规划把缩小贫富差距提高到战略高度。发达国家通过建立有效的税收调节体系,明显缩小了贫富差距。本文通过借鉴发达国家调节收入分配的具体税收政策措施,总结其成功经验,为我国建立有效的税收调控体系提出了建议。

With the economic and social development,the problem of income distribution gap has been gradually highlighted.The ＇Twelfth Five-year＇ Plan puts forward that the gap between the rich and the poor shall be narrowed from strategic perspective.Some developed countries have estab- lished effective tax adjustment systems to narrow the income distribution gap.This paper proposes some suggestions on establishing an efficient tax adjust-ment system in China through learning from specific tax policies of the developed countries concerning adjusting income distribution and summarizing their successful experiences.