论文标题:我国个人收入分配的税收调控研究
A Study on the Regulation of Taxation on Personal Income Distribution in China
论文作者 赖淑銮
论文导师 曾庆宾,论文学位 硕士,论文专业 国民经济学
论文单位 暨南大学,点击次数 162,论文页数 80页File Size3015k
2004-04-01论文网 http://www.lw23.com/lunwen_27960792/ 个人收入分配,收入分配差距,税收调控
personal income distribution; income gaps; taxation regulation
收入分配是经济学中一个“永恒的主题”，而个人收入分配，作为收入分配体系中与每一个社会成员自身利益紧密相关的内容，尤其受到人们的普遍关注。改革开放以来，随着市场机制在社会收入分配中的作用不断扩展，我国城乡居民收入的总体水平在得到了极大的提高的同时，收入分配领域存在的矛盾和问题日益突出。收入差距明显扩大，收入差距不合理，对经济和社会发展正产生越来越明显的不利影响，引起社会各界的广泛关注。税收，作为一种特殊的分配形式，是市场经济中各国政府最常用的、最主要的、最规范的宏观调控政策工具，在调节个人收入分配的进程中起着不可替代的作用。而我国现行的税收制度对个人收入分配差距的调节作用却仅得到了有限的发挥，未能起到其在收入分配格局形成中所应有的作用。因而，研究如何利用税收调控个人收入分配无疑具有极其重要的理论与实践意义。 本文从收入分配及税收调控的有关理论入手，立足于我国个人收入分配及税收调控个人收入分配的现状，剖析了我国现阶段税收在调控个人收入分配方面存在的问题，进而提出了强化税收调控个人收入分配功能的对策选择。本文认为，税收调控个人收入分配是一项综合性的系统工程，要注意“分配环境”治理和“分配结果”调节两方面的结合，即既要从宏观层面采取措施，统一税制，公平税负，为收入分配提供一个公平的分配环境，也要构建一个多税种协调配合，功能搭配合理，覆盖个人收入运动全过程的交叉调控体系，有效发挥税收公平收入分配的再分配职能。
Income distribution is a "perpetual theme" in economics. And personal income distribution, which is closely related to every social member"s own benefit, has drawn concern of the whole society. As China further implements its economic reform, the problem of income distribution becomes more and more critical. Income gaps have widened considerably, which produces more and more harmful effects on the development of the country"s economy and the whole society. The regulatory function of taxation, as a special, major and the most important macro regulatory means, plays an irreplaceable role in regulating personal income distribution. Therefore, the study on how to regulate personal income distribution by virtue of taxation means has become a hot topic in the theoretical field, which has a far fetching theoretical and practical significance.This dissertation begins with the exposition of the basic theory of income distribution and taxation regulation. Then, based on the concrete analysis of the current status of personal income distribution and the regulatory function of taxation, elaborates the weakness of China" s taxation regulation on personal income distribution. Finally, the general ideas concerning the perfection of the taxation regulation on personal income distribution are put forward. It is held in the dissertation that the regulation of taxation on personal income distribution, as an comprehensive project, should pay attention to the combination of administrating "distribution circumstance" and regulating "distribution outcome".
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