摘要
税收对居民收入的调节作用体现于居民收入形成、使用以及财富保有、继承、赠与等各环节。调整税制结构,完善、重构及新设税种,优化征税环境,可以促进居民收入的合理分配。
A tax system plays a role of regulation in each aspect of the formation, usage, wealth maintenance, inheritance and donation of residential income. The adjustment of tax structure, improvement and restructuring and newly establishing tax items, optimizing tax collection environment could help to promote rational distribution of residential income.
出处
《涉外税务》
北大核心
2012年第2期12-15,共4页
International Taxation In China
关键词
居民收入
税收
收入分配
Residential income Taxation Income distribution
