论税收对个人收入分配的调节  

On the Role of Tax Collection Playing in Adjusting Personal Income Distribution

作　　者：刘丽坚[1] 姚元[1] 

机构地区：[1]国家税务总局所得税管理司

出　　处：《税务研究》2008年第9期24-28,共5页

摘　　要：本文结合我国收入分配现状,重点分析了税收在调节收入分配过程中发挥的作用及存在问题,科学界定了税收在调节个人收入分配领域中的定位,并就税收如何更好地调节个人收入分配提出了政策建议。This paper focuses on analyzing the role of tax collection and its existing problems in the process of adjusting the income distribution, combining with the status quo of China＇s income distribution. It gives a definition to position the tax collection in the field of personal income distribution adjustment, and some suggested policies on how to better regulate personal income distribution.

关 键 词：税收 调节 个人收入分配 

分 类 号：F812.42[经济管理—财政学]