国民收入分配格局优化与税制结构调整  

Optimization of National Income Distribution Pattern and Adjustment of Tax System Structure

作　　者：陈颂东[1] 

机构地区：[1]郑州升达经贸管理学院

出　　处：《创新》2014年第3期48-54,127,共7页Innovation

摘　　要：我国国民收入分配存在向政府和企业倾斜的现象,国民收入再分配环节居民、企业收入向政府流动,居民收入占国民收入比重较低,这是我国以流转税为主的税制结构造成的。国民收入初次分配中生产税是政府收入的主体,国民收入再分配阶段收入税调节乏力。因此,要优化国民收入分配格局,就必须尽快完成营业税向增值税的转变、调整消费税税目和税率、降低个人所得税税负并消除经济型重复征税,开征房产税和社会保障税,建立以直接税为主的税制体系。China's national income distribution gives more privilege towards the government and enterprises. The incomes of residents and enterprises flow to the government during the redistribution of national income, and resident income account for a relatively low percentage in the national income. This is caused by China's tax structure with turnover tax as the main tax. The production tax accounts for the majority of government revenue during the primary distribution of national income, and the income tax fails to regulate the incomes during the redistribution of national income. As a result, to optimize the distribution pattern of national income, it needs to transform from business tax to value-added tax as soon as possible, adjust the taxable items and rates of consumption tax, reduce personal income tax and eliminate economic double taxation, introduce real estate tax and social security tax, and establish the tax system with direct tax as the main tax.

关 键 词：国民收入分配 生产税 收入税 经济性重复征税 税制结构 

分 类 号：F124.7[经济管理—世界经济]