论我国间接税对收入分配的影响  

A Study of the Influence of indirect Tax on the Income Redistribution

作　　者：杜洪林[1] 

机构地区：[1]中南财经政法大学,湖北武汉430073

出　　处：《华北水利水电学院学报（社会科学版）》2010年第3期39-41,共3页Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)

基　　金：河南省教育厅人文社会科学研究规划项目(2009-GH-059);国家级大学生创新性实验计划项目(091047609)

摘　　要：政府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。因此,在前人研究的基础上,致力于分析我国间接税的设计机理,探讨间接税对收入分配的影响,认为当前我国税制的收入分配调节功能远没有充分发挥,以流转税为主体之一的税制设计甚至恶化了初次分配状况。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 second regulation of to narrow the income distribution gap.Therefore,this article,on the basis of previous research,is to analyze the design of mechanism of the indirect tax on income distribution.In my opinion,the current distribution of our regulatory func-tion of the tax is far from full.What＇s more,as one subject of the turnover tax,the regime design even makes the initial distribution worse.Finally,this paper presents policy recommendations for further reform of tax system.

关 键 词：间接税 收入分配 税收负担 

分 类 号：F124.7[经济管理—世界经济]