规范收入分配秩序和规范财富积累机制的税收思考

Tax-Related Thoughts on Regulating the Income Distribution Order and Wealth Accumulation Mechanism

正确认识税收在规范收入分配秩序和规范财富积累机制中的作用具有重要意义。本文认为,分析税收调节收入分配的作用时要辩证思考,不能忽视税收在调节收入分配中的局限性,避免泛化税收职能,也不应该将税收局限在调节收入分配功能的狭隘认知中,忽略了规则公平和效率的协调性。应通过设立公平的规则环境,优化现有税制等手段改善税收在规范收入分配秩序和规范财富积累机制中面临的公平问题和效率损失。

It is of great significance to correctly understand the role of taxation in regulating the income distribution order and wealth accumulation mechanism.This paper argues that when analyzing the role of taxation in regulating the income distribution,we should not ignore its limitations.Instead,we should set up a fair environment of rules and optimize the existing tax systems to improve the fairness and efficiency losses faced by taxation in regulating the income distribution order and wealth accumulation mechanism.