论经济法的利益分配功能——以国民收入再分配为视角  

The Benefit Distributable Function of Economic Law——From the Perspective of National Income Redistribution

作　　者：匡美龄 KUANG Mei-ling(Economic Law School,Southwest University of Political Science&Law,401120,Chongqing,China)

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《特区经济》2021年第9期69-74,共6页Special Zone Economy

摘　　要：经济法自身具有的宏观调控和市场规制的职能表明其天然具有利益分配的功能,而经济法所遵循的优化资源配置和社会本位的原则也要求其必须进行利益分配。在我国目前已有的再分配机制中仍存在着诸如农村社会保险制度不完善以及财税法中的诸多问题。从宏观上建立起综合再分配机制,从微观上可以采取调整社会保险基金缴纳方式,扩大社会保险覆盖范围的方法调节收入再分配;从税法角度可以增加税率累进幅度,减少不合理税种,调节税收种类以及扩大个税专项附加扣除范围等措施使收入分配处于一个较为均衡的水平。The functions of macro-control and market regulation of economic law itself indicate its natural function of benefit distribution, and the principle of optimizing resource allocation and social standard followed by economic law also requires it to distribute benefits. There are still many problems in the redistribution mechanism in our country, such as the imperfection of rural social insurance system and the fiscal and taxation law. From the macro-level to establish a comprehensive redistribution mechanism, from the micro can take the adjustment of social insurance fund payment methods, expand social insurance coverage methods to adjust income redistribution, from the perspective of tax law can increase the progressive range of tax rates, reduce unreasonable taxes, adjust the types of taxes and expand the scope of special additional deductions for individual taxes and other measures to make income distribution at a more balanced level.

关 键 词：利益分配 收入再分配 经济法的功能 个税改革 社会保障 

分 类 号：D912.29[政治法律—民商法学]