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在我国,收入分配不公已是不争的事实。市场缺欠呼吁政府的干预。而税收作为政府调节收入分配的重要杠杆,其本身具有国民收入再分配的性质,其政策的取向;对个人收入的公平分配有着实际性的影响。
In our country, the unfair distribution of income is an indisputable fact. Market deficiencies call for government intervention. As an important lever of government regulation of income distribution, tax revenue itself has the nature of redistribution of national income and its policy orientation. It has a practical impact on the fair distribution of personal income.