我国财税手段调节居民收入分配的不足及其改进  

Adjusting the Residents' Income with Fiscal and Taxation Means: Their Shortcomings and Correction

作　　者：张新文[1] 

机构地区：[1]河北北方学院医学技术学院,河北张家口075000

出　　处：《河北经贸大学学报》2009年第5期38-43,共6页Journal of Hebei University of Economics and Business

摘　　要：现阶段我国收入分配的状况呈现收入差距过大且不断扩大的趋势。而目前财政手段和税收手段在调节收入分配方面均存在着不足之处,为此应采取有针对性的对策。财政手段方面应调整财政支持结构,加大民生事业的投入;健全社会保障体系;完整转移支付制度。税收手段方面,主要应注意完善个人所有税制度建设;建立"税务身份证"制度;引进、完善和健全相关税种等。At present the income gap in China is extremely large and, unfortunately, the gap is increasingly larger. But either the fiscal or taxation means to narrow the income gap have some shortcomings, for which some countermeasures need to be taken. Concerning fiscal means, it is necessary to adjust the fiscal support structure in order to increase the investment in public undertakings, improve social securities system, and perfect transfer payment system. As for taxation means, it is important to better the income tax regime, establish ＂tax ID card＂, and introduce the relevant reform of tax categories.

关 键 词：收入分配 财政手段 税收手段 

分 类 号：F810[经济管理—财政学] F124.7