缩小我国居民收入差距的税收政策研究

Research on Tax Policy of Narrowing Inhabitant Income Disparity in China

在任何国家的社会发展进步过程中都会遇到收入分配问题,而居民之间的收入分配差距问题又是一个必须解决的重要问题。我国改革开放30多年来,在经济高速发展的背后,我国收入分配差距也越来越大。通过对我国现行税收制度的不合理因素的分析,依据税收调控收入分配的基本理论,以税收对居民收入的调控为视角,研究我国税收制度对收入分配差距的调节与控制,有利于社会的安定团结和共同富裕目标的实现。

The process of social development and progress of any country will encounter the problem of in- come distribution. While the income gap between the residents is an important issue that must be addressed. Chi- na＇s reform and opening up has been more than 30 years. Behind the rapid economic development, China＇s in- come gap is also growing. This article discusses the regulation and control of our tax system on income distribu- tion gap from the view angle of taxes on the income control of the residents, based on the basic theory of income distribution of tax regulation, and by the analysis of unreasonable factors of the current tax system.