摘要
本文在分析我国居民收入分配现状的基础上,指出现行税制不利于实现收入调节功能的种种缺陷,进而提出完善税制、强化其收入调节功能的对策建议。
Based on the analyzing the present situation of China＇s income distribution,this paper points out the deficits that go against performing the adjusting function for current tax system.Furthermore,the paper puts forwards some suggestions for perfecting the tax system and strengthening its adjusting function.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2011年第6期26-31,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
天津市哲学社会科学规划重点资助项目(TJYY10-1-299)
天津财经大学科研发展基金资助项目(Y1004)
