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财政税收属于国家经济系统发展当中的重要组成部分之一,同时也是财政收入关键性来源。财政税收在资产管理调节与资本流动、再分配当中发挥着非常重要的调控作用与指导作用,然而,收入分配属于国家财政基础性职能,直接关系到现代化社会经济的长久发展以及经济分配工作的科学化,特别是财政税收工作中的分配职能,就发展中国家来说,发展不平衡问题以及贫富差距拉大问题等都必须要借助分配职能进行经济平衡,尽量缩小经济差异,起到积极的调控作用。本文就财政税收中的分配职能展开详细论述。
Fiscal revenue belongs to one of the important components in the development of national economic system and is also a key source of revenue. However, the distribution of income belongs to the basic function of state finance and has a direct bearing on the long-term development of the modern social economy and the science of economic distribution In the case of developing countries, the imbalance in development and the widening gap between the rich and the poor must all be balanced by the aid of the distribution function so as to minimize the economic disparity and play a positive role Regulation. This article discusses in detail the distribution function in fiscal revenue.