摘要
本文在分析税收调节居民收入分配作用机制的基础上,归纳了我国现行税制在调节收入分配方面存在的三种类型的缺陷,进而提出促进收入公平分配的税制改革设想。
Based on an analysis of the mechanism of adjusting resident income distribution by tax means, this paper summarizes three kinds of defects in current tax system in adjusting income distribution, and then puts forward some assumptions for tax reform for improving income distribu-tion justice.
出处
《涉外税务》
CSSCI
北大核心
2010年第10期15-19,共5页
International Taxation In China
基金
天津财经大学科研发展基金项目"调节居民收入分配的税收政策研究"阶段性成果
关键词
收入分配
税收调节
公平原则
Income distribution Tax adjustment Fair principle
