遏制“灰色收入”探析

Dissussion on the curbs on "off- the- books income"

"灰色收入"是市场体制发展结果,其来源有礼节性往来、单位福利、单位组织的活动等,存在来路不明、打擦边球、透明度低和游离于国家管理制度之外等特点。影响了国家税收的正常发展,对国民收入分配具有消极作用,甚至削弱经济的稳定发展,给执法部门带来了挑战和困难。抑制"灰色收入",必须完善监督机制,加强廉政教育,构建惩防体系,建立和完善廉政制度体系建设,增强监督实效。

＂Off-the- books income＂, a product of the market system development, originates from courtesy exchanges, unit welfare, and other activities organized bythe unit, which is eharaeterized by unknown origins, hitting touch ball, low knowability transparency and drifting away from the national management system. It not only affects the normal and stable development of the national revenue, but has a negative impact on national income distribution, and even undermines the stable development of the economy, bringing about challenges and diffieuhies to law enforce- ment authorities. To curb ＂off- the -books income＂, it is essential to improve the supervision mechanism, strength- en anti - corruption education, construct a system of punishment and prevention, establish and improve the system a- gainst corruption, and enhance the effectiveness of supervision.