税收实践对收入公平分配的负面效应及其对策  

The Analysis of the Negative Effects of Tax Revenue Practice

作　　者：程洪宝[1] 

机构地区：[1]武警学院部队管理系,河北廊坊065000

出　　处：《武警学院学报》2007年第5期32-34,共3页Journal of the Armed Police Academy

基　　金：河北省社科联2006年度研究课题<收入公平分配相关问题研究>阶段性成果(200603009)

摘　　要：税收实践中,税收制度的累退性、税收调节错位、税收体系不全以及税务管理的乏力,导致了事实上收入分配的不公平。因此,要改变税收结构,调整税收调节,完善税收体系,强化税务管理,以弱化税收实践对收入公平分配的负面效应。In tax revenue practice, the inequality of distribution of income lies in that the tax revenue structure backs up gradually, the tax revenue adjustment dislocation, the tax revenue system not entire as well as the tax affairs manage feeling weak. So it is urgent to change the tax revenue structure, adjust the tax revenue regulation, perfect the tax revenue system, strengthen the manage of tax affairs, to attenuate the negative effects that tax revenue practice assigns the fair distribution of income.

关 键 词：税收实践 收入公平分配 负面效应 

分 类 号：F812.4[经济管理—财政学] F124.7