三次分配中的税收公平取向、约束条件与提升路径

发布时间：2018-01-25 05:58

本文关键词： 三次分配税收公平路径选择　出处：《税务研究》2015年07期 　论文类型：期刊论文

【摘要】：税收对收入分配的调节功效,取决于三次分配中的公平机制。基于三次分配中的公平取向考察我国税制,发现消费税与资源税在初次分配中难以调节消费差异、抑制资源垄断;个人所得税与房产税,则由于征管制约与税制缺陷,难以在再分配领域发挥"纵向"公平作用;慈善捐赠税收政策,因为激励力度不足与限制过多,抑制了伦理性公平的实现。为此,需要增强消费税对消费差异的调节力度,强化资源税对垄断的制约作用,强化财产税的调节功能,修正个人所得税在纳税能力衡量上的偏差,增强税收对捐赠的引导功能。
[Abstract]:The regulating effect of tax on income distribution depends on the fair mechanism of the third distribution. Based on the investigation of the fairness orientation of the third distribution, it is found that consumption tax and resource tax are difficult to adjust the consumption difference in the initial distribution. Restraining the monopoly of resources; Personal income tax and real estate tax, because of the restriction of tax collection and tax system, it is difficult to play a "vertical" fair role in the field of redistribution; The tax policy of charitable donation, because of the insufficient incentive and too many restrictions, has restrained the realization of ethical fairness. Therefore, it is necessary to strengthen the adjustment of consumption difference by consumption tax, and to strengthen the restriction of resource tax on monopoly. We should strengthen the adjustment function of property tax, correct the deviation of individual income tax in the measurement of tax ability, and strengthen the guiding function of tax on donation.
【作者单位】：西南财经大学财税学院;
【分类号】：D922.22;F812.42
【正文快照】： 贫富差距过大是我国当前社会各界高度关注的现实问题。据国家统计局公布数据,我国2013年基尼系数达0.473。1在此背景下,如何促进社会公平成为当前需要努力破解的难题。在这一过程中,税收制度由于具备其他宏观政策难以替代的独特性,能够在居民收入形成、消费、储蓄、转让赠与等

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