共同富裕导向下的税制结构优化研究——基于收入分配公平视角

Research on the Optimization of Tax System Structure under the Guidance of Common Prosperity——Based on the Perspective of Income Distribution Fairness

在扎实推进共同富裕的时代背景下,聚焦我国当前收入分配和税制结构现状,深入分析推动共同富裕面临的困境与挑战,提出了税制结构优化的总体方向和实现路径。通过科学设置税种、提升直接税比重、健全直接税体系等方式设计直接税和间接税的组成,构建并不断完善以直接税为主体的税制结构,以期充分发挥税收的调节功能和作用,促进收入公平分配,为实现共同富裕奠定坚实基础。

Under the background of solidly promoting the common prosperity,focusing on the current situation of income distribution and tax system structure in China,in-depth analysis is made on the difficulties and challenges faced by promoting common prosperity,and the overall strategy and implementation path for optimizing the tax system structure are proposed.This paper designs the composition of direct tax and indirect tax by scientifically setting tax categories,increasing the proportion of direct tax,improving the direct tax system,and builds and constantly improves the tax system structure with direct tax as the main body,so as to give full play to the regulatory function and role of tax,narrow the income distribution gap,and lay a solid foundation for achieving common prosperity.