收入分配机制与税收调节研究

Revenue distribution mechanism and taxation adjustment

本文从收入分配机制谈起,面对中国目前严重的收入分配失衡问题,本文认为收入分配失衡主要产生于三次收入分配流程机制中的初次分配阶段,同时税收对收入分配的调节具有局限性。应以初次分配为主要改革对象,辅之以税收调节和三次分配,才有可能较为完满地解决中国的收入分配失衡问题。

This article starts from the revenue distribution mechanism,facing the serious the imbalance of income distribution.This article thinks the reasons for imbalance of income distribution are in the primary distribution stage of the three income distribution stages.To income distribution,the adjustment of taxation has some limitations.