完善个人收入分配税收调节机制的思考  

Thoughts about Improving the Distribution Mechanism of Individual Income Tax

作　　者：程曙[1] 

机构地区：[1]江苏经贸职业技术学院会计系,江苏南京211168

出　　处：《江苏经贸职业技术学院学报》2011年第6期1-3,共3页Journal of Jiangsu Institute of Commerce

摘　　要：我国现行的税收制度存在缺陷,使税收的功能没有得到有效发挥,过高的个人收入得不到有效调控,过低收入者得不到基本生活保障,居民收入差距有急剧扩大的趋势。分析我国个人收入分配税收调节机制的缺陷,探求完善我国个人收入分配税收调节机制的对策,成为经济和社会发展的重要课题。Our current tax system exists some defects effective control of high income, the other side is the disparities are widening radiply. Perfecting individual in social life. and doesn＇ t fully play its function, one side is the lackage of lost of basic security of low - income people, thus the income income adjustment mechanism is becoming an important issue

关 键 词：收入分配 收入差距 税制缺陷 税收调节机制 

分 类 号：F812.2[经济管理—财政学]