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本文立足于黑龙江省,通过对黑龙江省个人收入分配现状的分析,指出现行税收制度对个人收入分配的调控效应十分有限,进而提出在国家健全和完善税制体系的基础上,强化个人收入分配税收调控的具体政策建议。
Based on the analysis of present situation of personal income distribution in Heilongjiang Province, this paper points out that the current tax system has very limited effect on the regulation of personal income distribution. Then it puts forward that on the basis of improving and perfecting the tax system in our country, we should strengthen tax regulation and control of personal income distribution Specific policy recommendations.