从经济增长阶段性看收入分配和税收调控的关系

A Relationship between Income Distribution and Tax Regulation from the Perspective of Economic Growth Stages

改革开放之后到经济新常态之前,我国税收的主要职能是服务于经济增长大局,作为政府主导型经济发展的重要工具,税制本身在发挥收入分配调节方面的功能不强。经济进入新常态后,按照供给侧管理的要求,应通过转变税制结构,强化税收在调节收入分配方面的作用,激发创新、创业活力,推动新技术、新产业、新业态蓬勃发展,加快实现经济发展动力转换。

The main function of the tax system in China is to serve the overall situation of economic growth after the reform and opening up and before the New Normal. The tax system, as an important tool for the government to lead economic development, plays a weak role in the income distribution regulation. But after the economy into the New Normal, the tax system structure should be changed to strengthen its role in regulating the income distribution in accordance with the requirements of the supply-side management, so as to encourage innovation and entrepreneurial vitality, promote vigorous development of new technologies, new industries and new formats, and accelerate the transformation of economic development power.