国家与国民收入分配的税法阐释  

Interpretation of the Income Distribution between the State and Citizens from the Perspective of Tax Law

作　　者：郭昌盛 Guo Changsheng

机构地区：[1]《北京大学学报(哲学社会科学版)》编辑部 [2]北京大学税法研究中心

出　　处：《中共中央党校（国家行政学院）学报》2024年第1期120-131,共12页Journal of The Party School of The Central Committee of The C.P.C（Chinese Academy of Governance）

摘　　要：国家与国民收入分配所要解决的主要是国民税收负担适度的问题,宏观税负是衡量国家与国民收入分配的重要指标,宏观税负水平的高低体现了国家与国民的“取予关系”,直接关系到国家的安宁和稳定。改革开放以来,我国国家与国民收入分配的调整经历了由侧重于国家收入向侧重于国民收入的转变,国民的税收负担也经历了由低到高再逐渐降低的过程。同时,我国在通过税法对国家与国民收入分配进行调整时仍然面临一定的困境,亟待在今后的税制改革中不断完善,进一步将国民的税收负担保持在适度的范围或者合理的区间。What the state and citizens income distribution need to solve is mainly the problem of the appropriate national tax burden.The macro tax burden is an important indicator to measure the income distribution between the states and the citizens.The level of the macro tax burden reflects the"take and give relationship"between the states and the people,which is directly related to the peace and stability of the country.Although the macro tax burden level of large,medium and small enterprises in China is lower than the world average level,Chinese enterprises and the public generally feel that the tax burden is heavy.Since the reform and opening-up,the adjustment of the income distribution between the states and the citizens in China has experienced a change from focusing on national revenue to focusing on personal income,and the national tax burden has also experienced a process from low to high and then gradually reduced.At the same time,China still faces certain difficulties in adjusting the income distribution between the states and the citizens through the tax law.It is urgent to continuously improve the tax system reform in the future,and keep the tax burden of the citizens in an appropriate or a reasonable range.

关 键 词：收入分配 宏观税负 结构性减税 税制改革 税收法治 

分 类 号：DF432[政治法律—经济法学]