我国税收调节国民收入初次分配的作用探讨——以税种为切入点  

A Study on Tax Regulating the Initial Distribution of National Income in China——Taxes as a Point

作　　者：黄桂兰[1,2] 

机构地区：[1]中央财经大学财政学院,北京100081 [2]新疆财经大学公共经济与管理学院,新疆乌鲁木齐830012

出　　处：《湖北经济学院学报》2014年第1期64-69,共6页Journal of Hubei University of Economics

摘　　要：税收具有筹集财政收入、调节收入分配的职能。在我国社会经济高速发展过程中,税收筹集财政收入的作用得到了充分发挥,但是存在"重筹集资金,轻调节收入分配"的问题。我国现行税收制度征收的18个税种中有16个税种都参与了国民收入初次分配,参与初次分配的税收收入不仅占总税收收入的比重较高,而且多为转嫁程度较高的税种,使得税负最终的承担者居民的收入增长速度慢于财政收入的增长速度,不能体现税收制度的公平性。参与初次分配的税种优化意味着国民收入初次分配过程的公平化程度,意味着国民收入向居民让利的程度。Tax revenue has the function of raise fiscal funds adjusting income distribution. With the development of our national economy,tax revenue has been played fiscal role,but weaken to adjust income distribution. It makes the adjustment of income distribution function deficiency. 16 of 18 taxes in involved in China＇s current tax system participate in the initial distribution of national income. The initial distribution of tax revenue is not only a higher proportion of total tax revenues,but more a higher level of tax shift,making the final bearers tax burden-resident＇s income less than the growth rate of revenue growth,to a certain extent,reflecting the fairness of the tax system. Optimization taxes means fair degree of initial income distribution process.

关 键 词：税种 国民收入初次分配 调节 

分 类 号：F810.423[经济管理—财政学]