包容性增长理念下我国改革发展成果分享的税法完善  

On the Function of Tax Reform Adjustment of Distribution of the Fruits of Reform and Development Under the Idea of Inclusive Growth

作　　者：胡元聪[1] 王珊珊[1] 

机构地区：[1]西南政法大学经济法研究中心,重庆401120

出　　处：《税务与经济》2013年第1期65-72,共8页Taxation and Economy

基　　金：国家社科基金重大项目(A级)"改革发展成果分享的法律机制研究"(项目编号:05&ZD029);国家社科基金项目"以人为本的税收法治观研究"(项目编号:10BFX010)的阶段性成果

摘　　要：根据包容性增长理念的要求,我国改革开放30多年来取得的丰硕成果应当惠及全体社会成员,使人们普遍受益,共同分享。而现阶段改革发展成果分配不公导致的社会问题日益凸显,其原因在于改革发展成果三次分配中,税法未能充分发挥其应有的功能。在包容性增长理念指导下,完善我国改革发展成果分配的税法机制,必须从改革发展成果第一次分配、第二次分配和第三次分配入手。According to the requirements of the concept of inclusive growth, the development of China＇ s reform and opening up 30 years of fruitful results should benefit all members of society, led to a widespread benefit to share. The unfair distribution of the fruits of reform and development at this stage due to social problems has become increasingly prominent. The reason is that reform and development results three times the allocation of tax regulation can not fully perform its function. In the concept of inclusive growth under the guidance of China＇ s reform and development outcomes improve the distribution of tax regulation, you must reform and development results from the first distribution, the second and third allocation assigned to start.

关 键 词：包容性增长理念 改革发展成果 公平分享 三次分配 税法完善 

分 类 号：F810.42[经济管理—财政学]