财税调节收入分配的机制比较及启示  

A Comparative Study on Income Distribution Mechanism through Fiscal and Tax Adjustment and Their Inspirations

作　　者：彭海艳[1] 

机构地区：[1]中国社会科学院财经战略研究院,北京100836

出　　处：《涉外税务》2013年第2期18-22,共5页International Taxation In China

基　　金：国家社会科学基金青年项目(项目编号:100JY067);中国博士后基金特别资助项目(项目编号:201104203),中国博士后基金面上资助项目(项目编号:20100470466);江西省社会科学“十二五”规划项目课题(项目编号:11YJ69)的阶段性研究成果

摘　　要：实现收入分配公平是政府的重要职责。本文分析表明:不同税种调节收入分配的效应主要受经济发达程度及征管水平的制约,而不同社会保障项目调节收入分配的效应主要受保障对象及保障水平的制约。税收和社会保障两大体系内部及之间对收入分配的调节机制以及效应存在较大差异,中国应结合本国国情,建立全面的财税调节体系。Achieving fairness in income distribution is one of government＇s important responsibilities. This paper argues that the effects of adjusting income distribution of different taxes are mainly restricted by the degree of economic development as well as the level of tax collection and administration, while the effects of different social security programs on adjusting income distribution are limited by the object and range of social securities. Therefore, there is a relative big difference inside and between tax system and social security system in the adjustment mechanism of income distribution as well as its effects. Comprehensive fiscal and tax adjustment system shall be established bv eon^ide^rintr tho r＇,~l eit,~at-;~ ;~ t＂~l..;--~

关 键 词：税收社会保障收入分配调节机制 

分 类 号：F812.42[经济管理—财政学] F124.7