从国际经验看税收调节收入分配职能作用的发挥  

On the Performance of Tax Adjustment of Income Distribution from the Perspective of International Experience

作　　者：李渊[1] 

机构地区：[1]天津财经大学理工学院,天津300222

出　　处：《涉外税务》2011年第12期34-38,共5页International Taxation In China

摘　　要：一些发达国家在税收调节收入分配领域积累了宝贵经验,我国应学习借鉴成功做法:推进结构性减税;建立以个人所得税、遗产税、社会保障税为核心的税收调节体系;增加高收入者消费税收,减少低收入者消费支出;消减垄断行业收入,扶持中小企业发展,缩小区域问收入差距。Some developed countries have gained most valuable experience in adjusting revenue distribution by tax, which could be good references for China to promote structural tax reduction, to build tax adjustment system with individual income tax, inheritance tax and social security tax as the core, to increase the consumption tax on highincome earners, to decrease the consumption expenditure of the low-income population, to reduce the income of monopolized industry, to support the development of small and medium-sized enterprises and to narrow the revenue gap among different regions.

关 键 词：税收 调节 收入分配 

分 类 号：F812.42[经济管理—财政学]