我国居民收入差距调控的财税政策研究  

A Study on the Fiscal and Tax Policies of Adjusting the Income Gap of Chinese Residents

作　　者：赵惠敏[1] 张帆 ZHAO Hui-min;ZHANG Fan(Jilin University of Finance and Economics,Changchun 130117,China)

机构地区：[1]吉林财经大学,吉林长春130117

出　　处：《税务与经济》2023年第5期1-8,共8页Taxation and Economy

基　　金：吉林省科学技术厅项目(20230601001FG);吉林财经大学应用经济学科项目(20221007)。

摘　　要：近年来随着经济的发展,我国居民收入不断增长,但同时也面临着城乡居民收入差距大、财产性收入分配不公、收入群体结构不合理等问题,阻碍了我国实现共同富裕的步伐。当前我国居民收入分配领域存在问题的根源主要体现在分配机制不合理、税制结构不完善、财富积累调节机制不充分等方面。我国现行的财税政策在缓解和改善上述问题时面临的主要问题为社会保障制度和转移支付制度未惠及低收入群体,以及所得税和财产税尚未发挥对收入财富的调节作用等。因此,我国应加大对低收入群体的保障力度、规范居民的流量财富和缩小财富代际传递差距,不断缩小居民收入差距、优化收入分配结构,更好地实现共同富裕。In recent years,with the development of economy,the income of Chinese residents has been growing continuously,but at the same time,we are also facing the problems of income gap between urban and rural residents,unfair distribution of property income,and unreasonable income group structure,which hinder the steps of realizing common prosperity in China.At present,the root causes of the problems in the field of resident income distribution in China are mainly reflected in the unreasonable distribution mechanism,the unbalanced tax system structure,and the inadequate adjustment mechanism of wealth accumulation.The main problems that the current fiscal and taxation policies face in alleviating and promoting the above problems are:the social security system and the transfer payment system have not benefited the low-income groups more,and the income tax and property tax have not played a regulating role in income and wealth.Therefore,China should increase the protection of low-income groups,regulate the flow of wealth and narrow the gap between generations of wealth transmission,constantly narrow the income gap,optimize the income distribution structure,and better achieve common prosperity.

关 键 词：居民收入差距 财税政策调控 财富积累 共同富裕 

分 类 号：F810.42[经济管理—财政学] F272.92