收入分配视角下我国税收政策的调整  

Adjustment of China’s tax policy in the view of income distribution

作　　者：刘玉川[1] 

机构地区：[1]东北大学秦皇岛分校,河北秦皇岛066004

出　　处：《现代物业（中旬刊）》2011年第3期59-61,共3页Modern Property Management

摘　　要：税收是调节收入差距、促进社会公平的重要手段。本文从收入分配的角度分析了我国现行的税收政策,认为其在调节居民收入分配方面存在调节力度小、调节累退性等问题,在分析原因的基础上,本文认为我国应当深化税制改革、完善个人所得税制度、推进消费税和房产税改革、开征社会保障税和遗产赠与税等税种。Taxation is the imprtant means of adjusting income and promoting social fairness.This paper analyzes China’s current tax policy in the view of income distribution .It considers that China’s tax policy has some problems such as adjustment weakening,adjustment regressive and so on.Based on the above analysis,the paper concludes that China should depeen the tax reform,perfect the system of personal income tax,reform consumption tax and housing property tax,impose social security tax and heritage tax.

关 键 词：税收政策 收入分配 累退性 

分 类 号：F812.42[经济管理—财政学]