优化收入分配的税收政策研究

Research on Tax Policy to Optimize Income Distribution

目前,我国收入分配差距问题日益引起社会关注。作为社会资源分配和政府宏观调控重要手段的税收政策,理应在调节收入分配方面发挥作用。通过梳理现有研究成果和1949年以来税收政策在收入分配调节中的作用,发现税收调节存在重收入结果轻收入实现过程调节、重劳动收入轻资本收入调节、重流量收入轻存量收入调节等问题。据此提出税收对收入分配的调节应基于“公平的环境下追求效率,在效率收入的基础上维护公平”,通过完善税制以优化收入分配。

At present,the problem of income distribution gap in China has attracted more and more social attention.As an important means of social resource distribution and government macro-control,tax policy should play a role in regulating income distribution.By combing the existing research results and the role of tax policy in income distribution regulation since 1949,this paper finds that there are problems in tax regulation,such as emphasizing income results over income realization process regulation,emphasizing labor income over capital income regulation,and emphasizing flow income over stock income regulation.Therefore,it is proposed that the regulation of tax on income distribution should be based on“pursue efficiency in a fair environment and maintain fairness on the basis of efficiency income”to optimize income distribution by improving the tax system.