税收政策调控收入分配差距的功能和局限性  

The Function and Limitation of Income Distribution Differences Controlled by Tax Policy

作　　者：段迎春[1] 王健忠[2] 

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 [2]吉林大学社会科学学报编辑部,吉林长春130012

出　　处：《长春金融高等专科学校学报》2010年第4期31-32,共2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]第284号)

摘　　要：改革开放以来,我国城乡居民收入水平在不断提高的同时,收入差距也迅速拉大。有必要在分析我国收入分配差距的具体表现、特征及发展趋势的基础上,通过对我国现行的有关调控居民收入分配的财税政策的梳理,阐释政府干预在国民收入分配各环节中调节收入分配的作用空间;同时针对我国税收调控收入分配效应弱化等问题,进一步论述财税政策在缩小收入分配差距中的局限性,并提出完善中国收入分配政策的建议。Since the Chinese reform,the income of both urban and rural residents is continuously growing and the income gap is also increasing.It is necessary to analyze the expression,character and the trend of the development of the income gap,and then arrange the current tax policies of controlling income distribution in proper order and explain the function of the government.Meanwhile,according to weakened effect of income distribution,the paper elaborates on the limitation of income distribution differences controlled by tax policy and put forward some suggestions of the policy of income distribution of China.

关 键 词：收入分配差距 个人所得税 社会保障 

分 类 号：F810.422[经济管理—财政学]