收入分配改革与高管薪酬税收调节机制探析  

Studies on Income Distribution Reform and Tax Mechanisms Regulating Executive Compensation

作　　者：朱羿锟[1] 

机构地区：[1]暨南大学法学院/知识产权学院,广东广州510632

出　　处：《暨南学报（哲学社会科学版）》2014年第3期25-34,共10页Jinan Journal(Philosophy and Social Sciences)

基　　金：新世纪优秀人才支持计划项目(批准号:NCET-10-0122);广东省人文社会科学重点研究基地项目《企业知识资产资本化研究》(批准号:09JDXM82005)

摘　　要：改革收入分配格局成为我国"中等收入"发展阶段的重要使命,高管薪酬日益成为社会财富分配两极分化的重要因子。市场机制愈发达,高管等高收入群体收入税收调节机制也愈完善,调节手段也愈丰富多样。我国高管薪酬税收调节则严重滞后于激励机制,难以优化税收结构,释放应有的"控高"和"提低"效应。要尽快树立兼顾公平和效率的税收调节理念,改革个人所得税制,完善股权激励的税收机制,健全税收征管体系。Reform of the income distribution pattern has become an important mission during China's ‘mid-income ' development stage. The executive compensation is increasingly becoming one of the key factors for polarizing social wealth distribution. The more developed the market economy,the more perfect the income tax adjustment mechanism regulating the high income groups including the corporate executives,and more diverse of regulation measures. As China's executive compensation tax mechanisms regulation is far lag behind the incentive mechanisms,it's difficult to optimize the taxes structure so as to curbing the high income groups and improving the low income groups. It is imperative to establish the conception of tax relation integrating fairness with efficiency,reform the individual income tax systems,further improve the tax mechanism for equity incentive and the taxation adminstration systems.

关 键 词：收入分配 高管薪酬 税收调节 

分 类 号：D913[政治法律—民商法学]