个人收入差距问题的财政对策  

The Financial Countermeasures to the Problem of personal Income Gap

作　　者：张馨[1] 

机构地区：[1]厦门大学财政系,厦门361005

出　　处：《现代财经（天津财经大学学报）》2002年第11期3-7,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：我国目前个人收入差距程度的判断 ,不能照搬西方的标准 ,不同国家不同时期有不同的社会公平标准。计划经济的影响 ,非正常与非法收入的存在 ,使得我国社会公众对贫富差距的心理承受度远低于西方国家 ,因而测度收入分配状态相关指标的正常值、超常值和危险值等都应当下调。相应地 ,我国财政对于个人收入的调节也有着自己的特点和内容。这不是以效率换公平的两难抉择 ,而是应当通过中性税收制度 ,来确保“效率优先” ;通过政府收费制度的整顿 ,去压缩和取缔非正常与非法收入 ,以实现社会公平。The judgement of our country's personal income gap at present can't be made according to the western countries' standard. Different countries have different fair standard at a different time. The influence of the planned economy and the existence of non-normal and illegal income make our country's public have a lower psychological enduring about the gap between the poor and rich than those in the western countries. Therefore the normal value, the extranormal value and the dangerous value of the relative indexes which are used in measuring the income distribution bracke should be lessened. In addition, our country's finance has its own features and contents as for the personal income adjustment. This is not the double difficult choice of changing efficiency for fairness but should ensure the 'efficiency first' through the neutral taxation system. Moreover the government should cut down and annul the non-normal and illegal income in order to realize the social fairness.

关 键 词：中国 个人收入差距 社会公平 公共财政 税收制度 非法收入 政府收费制度 财政制度 

分 类 号：F126[经济管理—世界经济]