发挥税收的收入分配功能 促进养老保险体制的建立和完善  

Bring the Income Distribution Function of Tax into Play and Enhancing the Development for Endowment Assurance System

作　　者：张彬[1] 

机构地区：[1]安徽大学经济学院,安徽合肥230039

出　　处：《税务与经济》2000年第3期22-24,共3页Taxation and Economy

摘　　要：由于养老负担日益加重和养老基金的巨额资金缺口 ,我国现行养老保险体制面临困境。解决的途径是大幅度提高个人所得税收入 ,并转移一部分收入给养老保险基金。发挥税收的国民收入分配功能 ,既可促进养老保险体制的建立和完善 ,也有利于实现社会公平。Because of the heavier old-age burden and lack of pension fund,our present endowment assurance system goes to worse.The solution to it is to raise personal income and put a part of it to the pension fund.Making full use of tax distribution of national income either can promote the establishment and perfection of our endowment assurance system or can be in favour of realizing the social fairness.

关 键 词：养老保险体制 国民收入分配 税收 收入分配功能 

分 类 号：F810.42[经济管理—财政学] F812.42