促进收入分配公平的税制优化路径研究

Study on the optimal path of tax system to promote fair income distribution

文章首先阐述了税收制度与分配公平的理论基础,然后根据不同的征税对象,将我国现行的18个税种划分为四类:货劳税、所得税、财产税和其他税,据此研究我国税收制度建设的现状,在理论分析的基础上,揭示我国税收制度存在的问题。最后提出四点建议:第一,我国的税制建设应兼顾效率与公平;第二,要科学设置税收要素,抑制货劳税的逆向调节作用;第三,要建立税收信用体系,改良现行个人所得税;第四,要逐步扩大财产税的征收范围。

This article first expounds the theoretical basis of the tax system and distribution fairness,then according to the tax objects'different,divides our tax categories into:goods labor tax,income tax,property tax and other taxes,studies the current situation of the tax system in our country,on the basis of theoretical analysis,reveals the problems existing in our tax system.Finally,four suggestions are put forward:first,the construction of our tax system should give consideration to efficiency and fairness;second,we should set up tax elements scientifically to restrain the reverse regulation effect of goods tax;third,to establish tax credit system,improve the current individual income tax;fourth,we should gradually expand the scope of property tax collection.