摘要
税收是国家调节收入分配的重要手段。我国现行税制对收入差距调节作用有限,在社会公平正义方面的调控明显不足,应加快推进有效税制改革。有效税制改革涵盖理念层、制度层和实践层三个维度,是一个层层推进、有机结合的三维体系。我国税制改革应以公正分配原则为核心理念,建立现代税收制度和现代征管体制,在为经济发展释放新活力、增添新动力的同时,更加注重促进社会公平正义,使广大人民群众拥有更多获得感。
Current tax system of our country emphasize on economic efficiency. But in the aspect of social fairness and justice, the regulation of tax system is obviously insufficient. The role of income gap adjustment is limited. The effectiveness mechanism of tax reform includes three aspects, the concept level, the system level and the practical level. The three closely related to the formation of an organic combination of three-dimensional structure. The core concept of effective reformation of the tax system is composed of equitable distribution, modern tax revenue system, modern tax collection and management system. We should speed up the reform of the tax system effectively. Through establishing a modern tax system to add new impetus and release new vitality to economic development, help the equitable distribution, and to make people having stronger sense of achievement.
出处
《中州学刊》
CSSCI
北大核心
2016年第8期18-22,共5页
Academic Journal of Zhongzhou
基金
国家社会科学基金重大项目"我国收入分配体制改革动态跟踪和效果评估研究"(12&ZD049)
关键词
税收
分配
分配公正
有效税制
tax revenue
distribution
equitable distribution
effective tax system