| 分配结构的财税法调整 |
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| 引用本文： | 张守文. 分配结构的财税法调整[J]. 中国法学, 2011, 0(5) |
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| 作者姓名： | 张守文 |
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| 作者单位： | 北京大学法学院; |
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| 基金项目： | 国家社科基金重点项目“收入公平分配的财税法促进与保障研究”(项目批准号:11AFX005)的阶段性成果 |
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| 摘 要： | 我国不合理的分配结构导致的大量分配问题,需要通过调整和优化分配结构来解决,其关键是改变分配制度中的收益分配权配置;对于分配结构的调整,传统法和现代法的功用各不相同,而财税法的功用则更为突出;财税法作为"分配法"所蕴含的分配理论,是分配结构调整的理论基础;财税法具体制度的调整和完善,有助于解决分配结构失衡、分配差距过大和分配不公等突出问题,对于维护分配秩序和实现分配正义尤为重要。
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| 关 键 词： | 分配结构 分配制度 收益分配权 财税法 |
Adjustment on the Distribution Structure in Finance and Tax Law |
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| Zhang Shouwen. Adjustment on the Distribution Structure in Finance and Tax Law[J]. China Legal Science, 2011, 0(5) |
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| Authors: | Zhang Shouwen |
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| Affiliation: | Zhang Shouwen |
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| Abstract: | Many problems of distribution caused by the unreasonable distribution structure in China need to be solved through distribution structure adjustment and optimization,the key of which is to change the arrangement of profit distribution right in distribution system.With regard to the adjustment on distribution structure,the traditional law and modern law have distinct function,whereas the function of finance and tax law is more outstanding.The distribution theory embodied in finance and tax law functioning as... |
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