论中国主体税种对收入分配的影响

A Study about Major Tax Types’Influence on the Income Distribution

目前中国的收入差距越来越大,社会上因收入分配差距过大而导致的社会问题经常此起彼伏。政府为了社会的良性发展,应该充分发挥税收在二次分配中的调节作用,缩小收入分配差距,实现社会的和谐发展。在前人研究的基础上,致力于分析中国的主体税种的设计机理,并探讨主体税种对收入分配的影响,最后认为当前中国所得税的收入分配调节功能远没有充分发挥,以流转税为主体的税制设计甚至恶化了初次分配状况,从而提出政策建议,为税制的进一步改革提供一点启示。

In order to realize the harmonious development of society, the government should give full play to the allocation of tax revenue in the regulation of secondary to narrow the income distribution gap. Therefore, this article on the basis of previous research, dedicates to analyzing the design of our main tax mechanism of the main taxes on income distribution. In my opinion, the current distribution of our regulatory function of the income tax is far from full. What’s more, subject to turnover tax regime design even makes the initial distribution worse. Finally, this paper presents policy recommendations for further reform of tax system.