摘要
衡量税收对个人财富的调节程度 ,应从整个税收体系中去考察 ,我国贫富差距已超出中等贫富差距程度。目前 ,我国应完善个人所得税 ,开征社会保障税、遗产和赠与税、特种消费税、“团结互助税” ,尽快统一企业税负 ,加快“费改税”
Injudgingtheextenttowhichtaxationadjustspersonalwealth ,thewholetaxsystemshouldbetakenintoconsideration.The wealthdisparityamongourcountryhasgoneuptooverthemediumdegree .Atpresent,ourstatemustimprovethepersonalincometax ationsystem ,andstarttolevythesocialsecuritytax ,theinheritancetaxandgifttax,thespecialconsumingtax,andthemutualaidtax. Thedutiesoneveryenterprisesshouldsoonbeleviedundertheunifiedtaxationsystem ,andtheconvertingofchargeintotaxation shouldbespeededup.
出处
《黑龙江财专学报》
2000年第5期25-27,共3页
Learned Journal of Heilongjiang Finance College
关键词
贫富差距
税收对策
中国
disparity in wealth
tax ation
counter measure
