促进居民收入合理分配的税收政策研究

Tax Policy for Promoting the Rationalization of Resident Income Distribution

居民收入分配不合理,收入差距不断扩大,已成为当前制约我国经济社会科学发展的重要瓶颈。针对我国居民收入差距不断扩大和城乡收入差距、城乡内部收入差距、地区收入差距、行业收入差距问题突出的现状,借鉴国际经验并结合我国实际,本文提出了促进居民收入合理分配的若干税收政策建议。

The irrational distribution of resident income and the increasing income gap become a significant bottleneck to the economic and social development of China. After undergoing continuous reform and development, developed market economy countries have established tax policy systems given consideration to both efficiency and fairness. According to the increasing resident income gap, international experiences of tax policy and actual conditions of China, this paper proposes several recommendations about tax policy for promoting the rationalization of resident income distribution.