关于增强税制公平效应的探讨  

Research on Equity Effect of Enhancing Tax System

作　　者：刘颖[1,2] 

机构地区：[1]浙江财经学院东方学院,浙江杭州310018 [2]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《湖南财政经济学院学报》2012年第5期108-113,共6页Journal of Hunan University of Finance and Economics

基　　金：浙江省社科联2012年度课题"基于经济增长与收入分配视角的税制结构效应分析--兼论地方税体系改革"(课题编号:2012N139)阶段研究成果之一

摘　　要：我国目前以间接税为主的税制结构对于缩小收入分配差距的作用不显著,随着我国社会经济形势的发展变化,增强税制公平效应有其必要性,税收公平应该成为税制建设和优化的指导性原则。通过对影响税制公平效应主要因素的分析,指出今后税制公平改革的发展方向,并提出增强公平效应的税制改革路径,即优化税制结构增强税制公平效应、适度增强间接税的公平效应以及充分发挥直接税的公平效应。Following Chinag socio - economic situation development, the existing tax structure issue that the indirect tax is the main tax is not able to fully play the role of balancing income distribution. Tax fairness should be the guidance principle of the tax system construction and optimization. Based on the necessity of enhancing taxes equity effect, with breaking through the main influencing factors of applying the principle of tax fairness, we point out the development direction of the tax fairness reform in the future, further more propose one concrete embodiment of equity effect oriented tax system reform path ： optimize the structure of tax system in China, decrease the proportion of indirect tax and increase the direct tax proportion, properly enhance indirect taxes equity effect, give full play to the equity effect of direct taxes.

关 键 词：公平效应 税收公平 税制结构 税制改革 

分 类 号：F810.42[经济管理—财政学]