收入分配改革中的财税政策工具及其立法配置  

Fiscal Policy Tool and Legislation Configuration in the Income Distribution Reform

作　　者：叶金育 

机构地区：[1]武汉大学法学院,武汉430072

出　　处：《中央财经大学学报》2013年第9期8-13,共6页Journal of Central University of Finance & Economics

摘　　要：城市化运动带来经济的持续、高速发展,但也导致居民收入差距的不断扩大,改革成为必然。应对收入差距,财税法有着其他法律难以匹配的调节功能,作为典型的分配法,财税法有足够的政策工具以供改革之需。但是,不同的财税政策工具,有不同的内涵、边界和适用范围,所起到的作用也不一样,如何选择与配置财税政策工具以实现改革目标并不容易。要做到这一点,必须坚持法学立场,融合政治学、经济学、社会学等视角和知识,既要搜寻与改革目标相匹配的单一工具,更要考虑不同财税政策工具的优化组合;既要遵守相关的法律限制,又要充分发挥财税政策工具的效用,最终构建以调节分配为核心的不同层级的财税政策工具体系。The urbanization movement brought about sustained, rapid development of the economy, but also led to the residents＇income gap between continues and cities, reform has become inevitable. As a typical distribu-tion law, tax law has distinctive regulatory function to address the income gap, it has the policy tools to the re-form. However, every fiscal policy tool has different connotation, boundaries and scope, they can play a different role, it isnt easy to how to choose and configure a fiscal policy tools to achieve the objectives of the reform. To do it, we must adhere to the stance of Law fusion perspective, merge the knowledge of political science, economics, sociology, etc. , search and match a single tool of the reform objectives, but also consider the optimal combination of different fiscal policy tools; At the same time, we must comply with the relevant legal restrictions, but also give full play to the effectiveness of fiscal policy tools, so that we can build fiscal policy tools system ultimately.

关 键 词：收入分配改革 财税政策工具 财税调节 立法配置 

分 类 号：F812.0[经济管理—财政学]