对当前我国居民收入来源分类与税收调节的思考

Classification of Resident Income Sources and Taxation Adjustment for Income Gap in China

税收是调节居民收入差距的重要手段。税收调节作用充分发挥的前提和基础是要分清理顺居民收入来源,从而使其调节的指向清晰、明确。基于此,本文在对我国当前居民收入来源进行分类并剖析其对收入差距影响的基础上,通过将相关调节政策、手段与各类居民收入来源一一对接,凸显税收调节的作用领域,阐释清楚面对居民收入差距,税收调节作用于何处的问题:就此进一步细化,探讨税收发挥居民收入差距调节作用的有效机制,从而回答税收调节如何作为的问题。

Taxation is an important means to regulate income gap. To make full use of taxation adjustment, it is necessary to distinguish and rationalize resident income sources so as to ensure a clear and explicit adjustment direction. This paper classifies the current resident income sources in China and analyzes their influences on the income gap, bringing the policies and means of taxation adjustment into correspondence with a variety of resident income sources to highlight the scopes of taxation adjustment, and illustrates how to make taxation adjustment cope with. On this basis, the paper details the effective mechanism for making use of taxation to adjust the income gap.