论文标题:个人收入分配与税收调控研究
Research on the Investment Valuation of Fund"s Accounting
论文作者 李娟
论文导师 张进昌,论文学位 硕士,论文专业 财政学
论文单位 天津财经学院,点击次数 144,论文页数 53页File Size316k
2003-06-01论文网 http://www.lw23.com/lunwen_15726672/ 收入分配,个人收入分配,税收调控
Income distribution,Individual income distribution,taxation regulation
收入分配是经济学中一个“永恒的主题”，也是社会普遍关注的热点。改革开放以来，我国个人收入分配差距逐步扩大的趋势已引起社会各界的广泛关注。由于税收是一种特殊的分配关系，也是政府宏观调控的重要手段，因而如何利用税收调控个人收入分配成为近几年来我国税收理论界研究的一个重点课题。由于收入分配本身涵盖的范围很广，因而本文定位于个人收入分配，重点研究我国个人收入分配的现状及税收调控个人收入分配的理论及实践，并对强化税收调控个人收入分配的功能提出了若干的政策建议。全文共分为五章，各章的主要内容如下：第一章介绍了收入分配与税收调控的基本理论。在第一节中，首先介绍了收入分配的基本内涵并界定了本文个人收入分配的概念，其次阐述了对收入分配公平的理解。第二节介绍了税收调控的内容和特点，并在此基础上分析了税收中性与税收调控的对立统一关系。第三节在分析商品税、所得税、社会保险税和财产税如何影响个人收入分配的基础上进一步阐述了税收调控个人收入分配的机制。第四节则进一步指出了税收调控个人收入分配所具有的局限性。在第一章理论分析的基础上，第二章到第五章具体分析了我国个人收入分配的现状及税收调控个人收入分配的实践，并进一步提出了强化税收调控功能的相关措施。第二章分析了改革开放以来我国个人收入分配的现状。第一节通过实证分析得出了我国个人收入差距逐步扩大的结论。第二节具体分析了我国个人收入分配差距扩大的原因。第三章分析了我国税收调控个人收入分配的实践。第一节简要介绍了目前我国调控个人收入分配的税种构成，第二节具体分析了我国税收调控个人收入分配存在的问题。第四章提出了强化税收调控个人收入分配功能的基本思路。第五章则针对税收调控个人收入分配的局限性，提出了相应的配套措施。
Income distribution is a perpetual theme in the science of economy, and it becomes a focal point in the society. Income gaps in China have widened considerably since the economic reform. Because taxation is not only an especial allocation means but also an important macro regulatory means, how to regulate income distribution by virtue of taxation means has become an important theme in the tax theoretical field. Because of the comprehensive meaning of income distribution the author focuses on individual income distribution researching on the theory and practice of taxation regulation of individual income distribution and puts forth the basic ideas of the reform of taxation system so as to bring the function of taxation regulation into full play. This dissertation is composed of five chapters, and the main contents and opinions of each chapter are narrated as below:The first chapter introduces the basic theory of income distribution and taxation regulation. In the first section the author first introduces the basic intention of income distribution and further defines the meaning of individual income distribution in this dissertation. Then the author discusses the meaning of fair income distribution. The second section first analyzes the meaning and characteristics of taxation regulation, then especially discusses the dialectical relations between taxation regulation and taxation neutrality. The third section elaborates the taxation regulation mechanism for the realization of fair individual income distribution on the basis of the analysis of the role of turnover tax, income tax, social security tax and property tax for the regulation of income distribution. The forth section further expounds the limitation in taxation regulation. From Chapter 2 to Chapter 5 the author tries to apply theories and ideas discussed in Chapter 1 to Chinese practice. The second chapter analyzes the current status of the individual income distribution in China. The first section concludes that income gaps in China have widened considerably since the economic reform by positive analysis. The second section expounds the reason for the enlargement of the differences of income. The third chapter expounds the current status of taxation regulation of individual income distribution in China. The first section gives an account of the current tax system which regulates income distribution in brief. The second section mainly elaborates the weakness in China"s taxation regulation of individual income distribution. The forth chapter sets forth the general ideas concerning the perfection of the taxation regulation of individual income distribution. The fifth chapter puts forward other necessary measures so as to bring the function of taxation regulation into full play.
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