从再分配入手扩大内需——对存款利息所得征收所得税的思考

Proceed from Redistribution to Increase Domestic Demand——Reflections on Levying Income Taxes upon Deposit Interest

扩大内需必须加强政府对再分配的调节。对存款利息所得征收所得税 ,在缩小贫富差距的同时 ,增强了政府转移支出的能力 ,从而也增加了低收入阶层的支付能力。但税收在照顾到公平的同时难免损害效率 。

To increase domestic demand, it is essential for the government to strengthen the adjustment of redistribution. Levying income taxes upon deposit interest has added to the government′s ability to transfer expenditure while decreasing the discrepancies between the rich and the poor so as to enhance the paying capacity of the low-income group of people. But on the other hand, the tax levying cannot avoid doing harm to efficiency when taking after justice.