税收调节初次分配的路径选择  

The Path Choice of Initial Distribution of the Tax Adjustment

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：《河北经贸大学学报》2012年第3期45-47,共3页Journal of Hebei University of Economics and Business

摘　　要：近年来,我国居民收入分配差距呈现逐步扩大的趋势,对经济社会的发展极为不利。在造成我国收入分配差距过大的原因中,初次分配是主要原因。要充分发挥税收调节初次分配的作用,应对税收的职能重新定位,把以筹集财政收入为主的功能转向筹集财力与调节分配并重。In recent years,the income gap of residents in our country presents the trend of gradually expanding,the development of the economic society is harmful.In our country,the first time distribution is the major reasons causing the exaggerated income distribution gap.To give full play to the role of the first time distribution of tax adjusting,we should reposition the functions of tax,change the function of raising revenue mainly to put equal emphasis on raising the finance and regulating the distribution.

关 键 词：初次分配 税收制度 调节 

分 类 号：F810.42[经济管理—财政学]