论“调富”税制结构的失衡与优化  

On the Unbalance and Optimization of Tax Structure on Income Distribution Adjustment

作　　者：詹博[1] 

机构地区：[1]湖南第一师范学院经济管理系,湖南长沙410205

出　　处：《长沙大学学报》2013年第3期20-22,共3页Journal of Changsha University

摘　　要：税收调节收入分配的失灵,源于税制结构中直接税与间接税、个人所得税与企业所得税、收入流量税与收入存量税以及劳动收入税与非劳动收入税的失衡。要缩小收入分配差距,必须推进流转税、所得税、财产税等税制改革,尽快完善税制结构。China＇ s current tax system＇ s failure on income distribution adjustment, mainly originates from the structural unbalance be- tween direct tax and indirect tax, between individual income tax and corporate income tax, between income flow tax and income inventory tax, between labor income tax and non - labor income tax. In order to narrowing the income gap, we must promote the reform of commodity turnover tax, income tax, property tax and others and perfect tax system structure.

关 键 词：税收 税制结构 收入分配 失衡 优化 

分 类 号：F812.42[经济管理—财政学]