摘要
目前我国的劳动报酬占比属于经济发展中正常情况;行业收入差别主要要通过进一步完善市场经济体制、减少垄断来解决。利用财政手段要着重解决的收入分配问题是地区差异、城乡差异。理论和实践都证明,利用税收手段对收入分配进行调节是无效的。解决收入分配不公最有效的路径是逐步实现公共服务均等化。此外,通过政治措施改变经济全球化中生产要素流动的非对称性,也将起到关键作用。
The current labour income ratio is basically normal in regard to the economic development in China. The income difference between industries in the country will mainly be solved through improving the market economy system and reducing monopoly. The financial means will focus on the geographic and urban-rural differences. Both theory and practice have proved it is ineffective to adjust income distribution though tax mechanisms. The most effective path is to gradually achieve equality of basic public services. In addition, changing the factors of production flow asymmetry arising from economic globalization through political means will also play an important role.
出处
《税务研究》
CSSCI
北大核心
2013年第1期3-9,共7页
关键词
收入分配
税收
公共服务均等化
经济全球化
Income distribution
Taxation
Public service equality
Economic globalization