调节居民收入分配差距的直接税改革设想
发布时间：2018-08-26 17:23
【摘要】：文章通过分析直接税在居民收入分配差距中的调节机理得出:直接税的调控作用主要发生在再分配环节。目前我国以间接税为主体的税制结构模式致使居民收入分配失衡。直接税调节居民收入分配中存在问题:个人所得税税制设计不合理、社会保险收费制度不完善、企业所得税制尚待优化、财产税体系建设迟缓、税收征管制度不健全等。因此,为进一步强化直接税调节居民收入分配的功能,需要从大力推进个人所得税改革、渐进式实现社会保险费改税、微调企业所得税制、完善财产税体系、加大收入监控和税收征管力度等措施入手。
[Abstract]:By analyzing the adjustment mechanism of direct tax in the gap of income distribution, this paper concludes that the regulation of direct tax mainly takes place in redistribution. At present, indirect tax is the main part of the tax system in China, which leads to the imbalance of income distribution. There are some problems in the regulation of income distribution by direct tax: unreasonable design of individual income tax system, imperfect social insurance charging system, unoptimized enterprise income tax system, slow construction of property tax system, imperfect tax collection and management system, and so on. Therefore, in order to further strengthen the function of direct taxation in regulating the income distribution of residents, it is necessary to vigorously promote the reform of personal income tax, gradually realize the reform of social insurance fees and taxes, fine-tune the enterprise income tax system, and improve the property tax system. Increase income monitoring and tax collection and management measures and other measures.
【作者单位】： 泉州经贸学院;东北财经大学财政税务学院;
【分类号】：F124.7;F812.42
[Abstract]:By analyzing the adjustment mechanism of direct tax in the gap of income distribution, this paper concludes that the regulation of direct tax mainly takes place in redistribution. At present, indirect tax is the main part of the tax system in China, which leads to the imbalance of income distribution. There are some problems in the regulation of income distribution by direct tax: unreasonable design of individual income tax system, imperfect social insurance charging system, unoptimized enterprise income tax system, slow construction of property tax system, imperfect tax collection and management system, and so on. Therefore, in order to further strengthen the function of direct taxation in regulating the income distribution of residents, it is necessary to vigorously promote the reform of personal income tax, gradually realize the reform of social insurance fees and taxes, fine-tune the enterprise income tax system, and improve the property tax system. Increase income monitoring and tax collection and management measures and other measures.
【作者单位】： 泉州经贸学院;东北财经大学财政税务学院;
【分类号】：F124.7;F812.42
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