在今天市场经济的条件下,企业和个人之间分配差距被拉开的局面正在形成和发展。合理地拉开分配差距,能够鼓励竞争,推动社会进步;不合理的分配差距,则将给社会安定和生产发展带来消极影响。因此,研究市场经济下分配差距的形成,以及如何运用税收手段对其中不合理的部分进行调节,已成为众所关注的重要课题。 Under the conditions of a market economy today, a situation in which the distribution gap between enterprises and individuals has been widened is being shaped and developed. Rationally widening the distribution gap can encourage competition and promote social progress. Unreasonable distributional disparities will have a negative impact on social stability and production and development. Therefore, studying the formation of the distributional gap under the market economy and how to adjust the unreasonable part of it by means of taxation have become important issues of public concern.