共同富裕视角下调节收入分配的税收政策研究  

Research on Tax Policy to Adjust the Income Distribution from the Perspective of Common Prosperity

作　　者：余丽生 蔡超梅 季拓 占泽英 Yu Lisheng;Cai Chaomei;Ji Tuo;Zhan Zeying

机构地区：[1]浙江财经大学地方财政研究院 [2]浙江财经大学财政税务学院

出　　处：《经济研究参考》2022年第7期27-40,共14页Review of Economic Research

基　　金：浙江省哲学社会科学规划“高质量发展建设共同富裕示范区”重大招标课题“实现共同富裕过程中优化公共服务配置研究”。

摘　　要：共同富裕是社会主义的本质要求,在高质量发展中扎实推动共同富裕,已经成为当前我国的重大理论和实践议程。税收是国家财政收入的主要来源,在实现共同富裕的过程中,税收在初次分配、再次分配和第三次分配中都起到了一定的调节作用。在国家的统一制度安排下,浙江省结合省情和自身特色,运用税收力量,作出了浙江成绩。本文总结了浙江省以税收调节收入分配的做法和经验,同时在以调节收入分配为目标的情况下,提出目前我国税制存在的问题以及改革的思路,为实现共同富裕提供税收政策支持。Common prosperity is an essential requirement of socialism.Solidly promoting common prosperity in the pursuit of high-quality development has become a major theoretical and practical agenda in China.Tax revenue is the main source of national fiscal revenue.In the process of realizing common prosperity,tax revenue plays a certain regulating role in the primary distribution,redistribution and third distribution.Under the unified arrangement of the central government,Zhejiang province combined with the provincial situation and its characteristics,giving full play to the role of tax regulation,and made Zhejiang's achievements.This paper summarizes the practice and experience of Zhejiang province in adjusting the income distribution with taxation,and at the same time,on the condition of the goal of adjusting the income distribution,it puts forward the existing problems and reform ideas of China's current tax system,and provides policy to support for realizing common prosperity.

关 键 词：收入分配 税收 共同富裕 浙江省 

分 类 号：F812.42[经济管理—财政学]