财税政策调控收入分配差距的功能和局限性  

Function and Limitation of Control of Income Distribution Gap of Fiscal Policy

作　　者：陈铁山[1] 

机构地区：[1]长春金融高等专科学校,吉林长春130028

出　　处：《税务与经济》2011年第4期106-108,共3页Taxation and Economy

基　　金：吉林省教育厅社科项目"缩小居民收入分配差距的财税政策调整研究"([2009]284)阶段性成果

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,收入差距也不断拉大。我国现行财税政策调节收入分配的效应弱化,缩小收入分配差距作用存在局限性。应尽快完善我国财税政策,建立一个覆盖居民收入运行全过程的财政税收调控体系,充分发挥税收调节收入差距的作用。Since the reform and opening up,the income of people in both urban and rural areas continues to increase,while the income gap is widening as well.The function of current fiscal policy which adjusts the distribution of income is becoming weakening.There are some limitations when the fiscal policy plays a role in narrowing the income gap.Therefore,it is essential to improve fiscal policy,establish a fiscal adjustment system which can regulate the entire process of income operation as soon as possible and give full play to the function of adjusting the income gap.

关 键 词：个人所得税 收入分配差距 转移性支出 

分 类 号：F810.42[经济管理—财政学]