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我国改革开放30多年来,在经济高速发展的背后,由于各种原因导致我国收入分配差距越来越大,矛盾也越来越突出。本文通过对我国现行税收制度的不合理因素的分析,依据税收调控收入分配的基本理论,以税收对居民收入分配调控为视角,研究我国税收制度对收入分配差距的调节与控制问题。这个问题已经成为制约改革和发展的突出问题,所以本文从税收制度改革入手,针对目前我国的收入分配现状,立足于税收角度提出了缩小我国居民收入差距的改善对策。
Since the reform and opening up of our country more than 30 years ago, behind the rapid economic development, due to various reasons, the income distribution gap in our country has been getting bigger and bigger with contradictions becoming more and more prominent. Based on the analysis of unreasonable factors in China’s current taxation system and based on the basic theory of taxation and regulation of income distribution, this paper studies the regulation and control of the disparity in income distribution in China’s taxation system from the angle of taxation and regulation of resident’s income distribution. This issue has become a prominent issue that restricts the reform and development. Therefore, starting with the reform of the tax system, this paper aims at the current situation of income distribution in our country and puts forward some countermeasures to narrow the income gap among Chinese residents based on taxation.