基于扩大中等收入阶层视角的税制改革研究  

Research on Tax Reform Based on the Perspective of Middle-income Expanding

作　　者：赵兰兵[1] 

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2016年第4期52-56,共5页West China Finance

摘　　要：本文剖析了现行税制对于中等收入阶层壮大所存在的不利因素,进而用比较分析的方法,选取美、日、韩、印、马、巴等国为代表,总结了发达国家、新兴市场国家和拉美发展中国家在中等收入阶段各自采取的与中等收入阶层有关的税收制度改革措施及其效果;在此基础上,从促进居民收入增长和调节收入分配差距两个角度,将扩大中等收入阶层的税收制度改革具体细化为初次分配的规范、再分配的加强、第三次分配的激励等多个方面。This paper explored the existing unfavorable factors of the current tax system for middle-income development, andselected the United States, Japan, Korea, India, Malaysia Brazil, Pakistan and other countries as example, comparatively analyzed andsummarized the taxation system reform measures and its effect relating middle-income class. On this basis, from the aspects ofresidents＇ income growth and income distribution gap adjusting, put forward some beneficial proposals about tax reformation.

关 键 词：中等收入阶层 收入分配 税收制度改革 

分 类 号：F830.92[经济管理—金融学]