调节收入分配应“补低为主、削高为辅”——兼论税收收入分配职能的局限性  

The Principle of "Mainly Cutting High,Secondarily Filling Low" of Adjustment of Revenue Distribution:Limitations of Adjustment of Revenue Distribution of Taxation

作　　者：曹静韬[1] 郝如玉[1] 

机构地区：[1]首都经济贸易大学,北京100070

出　　处：《首都经济贸易大学学报》2012年第3期19-23,共5页Journal of Capital University of Economics and Business

基　　金：北京市教委科研基地项目<公共财政的广度和深度研究>(项目编号01391162720701);北京市教委社科计划面上项目<中国财政资源的可支配度研究>(项目编号01391162710120)

摘　　要：随着中国居民收入差距的日益扩大,进行收入分配调节的呼声也越来越高。在收入分配调节过程中,税收一直被当作主要的调节工具而被寄予厚望。但是,由于税收"削高"的局限性和负面影响,其只能成为缩小贫富差距的辅助手段而非主要工具,中国当前进行收入分配调节也应以"补低为主、削高为辅"为主要原则,运用多种手段进行综合调整。With the widening of income gap in China, income distribution regulation has been much more concerned. In the process of adjusting income distribution, taxation has been regarded as a main tool and has been widely anticipated. However, for the reasons of limitations and negative effects of ＂cutting high＂ , taxation can only be a auxiliary method of narrowing the gap between rich and poor, not the main tool. We should stick to the principle of ＂Mainly Cutting High, Secondarily Filling Low＂ and use various means to adjust revenue distribution.

关 键 词：收入分配 税收 削高补低 

分 类 号：F014.4[经济管理—政治经济学]