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“十三五”规划纲要提出要加大再分配调节力度,调整优化国民收入分配格局,努力缩小全社会收入差距。税收是调节国民收入分配的首选工具,1其中直接税较间接税,具有调节居民收入分配的更大作用。目前在我国现行税制结构中直接税比重偏低,影响了税收调节收入分配的力度。因此,我国应继续深化税制改革,加快构建具有中国特色的直接税制度。
The Outline of the 13th Five-Year Plan proposes to increase efforts to redistribute and adjust and optimize the distribution pattern of national income so as to narrow the income gap across society. Taxation is the preferred tool for regulating the distribution of national income, 1 of which direct tax is more indirect than indirect taxation and has a greater role in regulating the distribution of income among residents. At present, the proportion of direct taxes in China’s current tax structure is low, which has affected the intensity of tax revenue distribution. Therefore, our country should continue to deepen the reform of the tax system and accelerate the establishment of a direct tax system with Chinese characteristics.