税收精准调节收入分配的作用机理分析  

An Analysis on the Mechanism of the Accurate Regulation of Income Distribution by Taxation

作　　者：吕冰洋[1] 李昭逸 LV Bingyang;LI Zhaoyi

机构地区：[1]中国人民大学财政金融学院 [2]宁波诺丁汉大学人文与社会科学学院

出　　处：《税务研究》2023年第7期11-15,共5页

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目“中国大规模减税的理论与效果研究”(项目编号:20XNLG01)的阶段性研究成果。

摘　　要：与其他调节收入分配的公共政策相比,税收政策对收入分配的全局调节作用力度较弱,但是精准调节的作用不可替代。因此税收收入分配职能的发挥在于精准调节而非全局调节。税收对收入分配的精准调节,主要体现在对所得、财富和消费的调节上。应通过完善个人所得税制度、推进财产税改革、扩大消费税征收范围等手段,充分发挥税收的收入分配职能。同时,为保障税收精准调节收入分配作用的实现,应通过加快推进税收征管数字化转型、健全涉税信息共享机制等作为税收征管制度保障。Compared with other public policies,tax policy plays a comparatively weaker but more accurate role in regulating income distribution.Therefore,the function of taxation in the income distribution depends on accuracy rather than comprehensive regulation,which is mainly reflected in the distribution of income,wealth and consumption.The income distribution function of taxation should be full played by improving the personal income tax system,promoting property tax reform and expanding the scope of consumption tax.Meanwhile,to ensure the achieving of accurate income distribution regulation,the digital transformation of tax collection and administration should be accelerated and the tax-related information sharing mechanism should be improved as a safeguard of the tax collection and administration system.

关 键 词：共同富裕 税收 收入分配 精准调节 

分 类 号：F812.42[经济管理—财政学] F124.7