摘要
税收调节收入分配的失灵,源于税制结构中直接税与间接税、个人所得税与企业所得税、收入流量税与收入存量税以及劳动收入税与非劳动收入税的失衡。要缩小收入分配差距,必须推进流转税、所得税、财产税等税制改革,尽快完善税制结构。
China＇ s current tax system＇ s failure on income distribution adjustment, mainly originates from the structural unbalance be- tween direct tax and indirect tax, between individual income tax and corporate income tax, between income flow tax and income inventory tax, between labor income tax and non - labor income tax. In order to narrowing the income gap, we must promote the reform of commodity turnover tax, income tax, property tax and others and perfect tax system structure.
出处
《长沙大学学报》
2013年第3期20-22,共3页
Journal of Changsha University
关键词
税收
税制结构
收入分配
失衡
优化
tax
tax structure
income distribution
unbalance
optimization
