| 收入分配的税收调控模式转变:从经济效率型到公平正义型 |
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| 引用本文： | 欧斌.收入分配的税收调控模式转变:从经济效率型到公平正义型[J].北京行政学院学报,2010(2):71-73. |
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| 作者姓名： | 欧斌 |
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| 作者单位： | 广东省财政厅,广东,广州,510030 |
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| 摘 要： | 我国持续扩大的个人收入差距,是体制性和制度性发展模式导致的。从我国历次税制改革的情况看,税制的修改多注重其财政收入功能,税收调控收入分配的职能定位与税制模式的构建还没有实现有机的匹配。从经济效率型税收调控模式逐渐过渡到公平正义型税收调控模式,对于运用税收政策促进收入公平分配,实现分配正义,具有重要意义。
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| 关 键 词： | 收入分配 税收调控 公平正义 税制 |
The Change of the Tax Mode of Regulating Income Distribution: from the Economy and Efficiency-Oriented Mode to the Fairness and Justice-Oriented Mode |
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| OU Bin.The Change of the Tax Mode of Regulating Income Distribution: from the Economy and Efficiency-Oriented Mode to the Fairness and Justice-Oriented Mode[J].Journal of Beijing Administrative College,2010(2):71-73. |
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| Authors: | OU Bin |
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| Abstract: | The present individual income gap in China that is expanding continuously reflects and represents the income gap among different regions,the income gap between city and countryside and the income gap among different trades that is caused by the system developmental mode.The previous tax reforms mostly focused on the function of fiscal revenue and neglected the function of regulating income distribution and the relating tax mode.It is of an important and far-reaching significance to finish the change from th... |
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| Keywords: | income distribution tax regulation fairness and justice tax system |
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