摘要
居民之间收入分配差距的不断扩大,是当前我国经济发展中的突出问题。税收作为政府在再分配环节调节居民收入差距的重要工具,其运行政策还存在很多不完善之处。针对这一现状,对收入分配领域"税制失灵"的表现及原因进行剖析,相应提出完善我国现行税制的若干对策措施。
The increasing income distribution disparity between residents is a striking problem in China's current economic development. Taxation is an important government instrument for readjusting household income disparity in the link of redistribution, but there is still much room for improvement is its operation policy. In this connection, this paper analyzes the manifestations and causes of'taxation failure'in the area of income distribution and correspondingly puts forward some measures to improve the existing tax system of China.
出处
《贵州财经学院学报》
2004年第3期19-22,共4页
Journal of Guizhou College of Finance and Economics
