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我国居民收入分配差距不断扩大,并且由财产分布不均引起的居民收入分配不公逐渐显现。然而,我国现行财政政策对居民收入分配差距的调节作用并不明显。在调控居民流量财富分配上,个人所得税、社会保障支出及社会救济等社会支出的效果不彰;在调控居民存量财富分配方面,财产税制缺位,尚无有效的手段。因此,完善财产税制,对促进居民收入合理分配具有重要意义。在财产保有环节,要提高财产保有税在税收体系中的地位,同时明晰财产产权,完善财产信息登记制度,健全财产价值评估体系。在财产转让环节,应适时开征遗产税和赠与税,以抑制社会财富的分布两极化和居民存量财富分配不公在代际间的转移。
The gap between the income distribution of residents in our country is constantly expanding, and the unfair distribution of residents’ income caused by the uneven distribution of property is gradually emerging. However, the regulatory role of the current fiscal policy on the income distribution gap among residents is not obvious. In controlling the distribution of residents’ wealth, personal income tax, social security expenditures and social relief are not effective in social expenditure. There is no effective means to control the distribution of wealth of residents in the absence of property tax. Therefore, improving the property tax system is of great significance to promoting the rational distribution of residents’ income. In the process of property preservation, we should raise the status of property tax in the tax system, clarify the property rights of property, improve the registration system of property information, and improve the property value evaluation system. In the transfer of property, inheritance tax and gift tax should be levied timely to restrain the polarization of the distribution of social wealth and the unfair distribution of wealth among residents in the intergenerational transfer.