论矫正居民个人收入差距的税收政策选择  

On the Choices of the Tax Revenue Policies of Correcting Residents' Income Gap

作　　者：邵苏东[1] 段迎春[1] 

机构地区：[1]长春金融高等专科学校经济管理系,吉林长春130028

出　　处：《长春金融高等专科学校学报》2010年第3期26-28,共3页Journal of Changchun Finance College

基　　金：吉林省教育厅"十一五"规划项目(吉教科文合字[2009]284号)

摘　　要：改革开放以来,我国居民收入差距持续扩大的问题愈益突出。过大的收入差距,已经成为制约我国构建和谐社会的瓶颈。由于税收具有调节收入差距、实现公平分配的作用,因此,合理有效地运用税收再分配手段对居民个人收入进行调节,有助于缩小收入差距,促进经济稳定发展。The issue that the income gap of Chinese residents continued to widen has become more and more prominent since the reform and open.The income gap,which is too large,has become a constraining bottleneck in building a harmonious society in China.Tax had the functions of adjusting the income gap and achieving a fair distribution.Therefore,rational and effective use of tax redistribution measures could adjust personal income of residents and contribute to reduce the income gap and promote economic steadily development.

关 键 词：公平 调节 收入差距 

分 类 号：F812.42[经济管理—财政学]