论我国贫困问题的税收治理

发布时间：2018-05-05 17:13

本文选题：贫困 + 税收治理　；参考：《税务研究》2017年11期

【摘要】：税收是治理贫困的重要手段。我国税收为国家扶贫投入提供了坚实的财力保障,税收政策在扶贫开发中的激励引导作用越来越突出,但不足之处仍然明显。因此,本文认为有必要借鉴世界各国尤其是发达国家在运用税收手段治理贫困方面积累的成功经验,在深化税制改革的背景下,积极开展制度创新,完善税收政策,切实发挥税收提供财政支持、引导资源聚集、调节收入差距以及精准扶贫制导的职能作用,助力扶贫攻坚。
[Abstract]:Tax is an important means to control poverty. China's tax revenue provides a solid financial guarantee for the state's poverty alleviation investment. The incentive and guidance role of tax policy in the poverty alleviation and development is becoming more and more prominent, but the shortcomings are still obvious. Therefore, this paper holds that it is necessary to draw on the use of tax means to govern the poor in the world, especially in developed countries. In the background of deepening the tax reform, the successful experience in the tax system is to actively carry out the system innovation, improve the tax policy, give full play to the tax revenue and provide financial support, guide the gathering of resources, adjust the income gap and the function of precision poverty reduction guidance, and help the poor to help the poor.

【作者单位】：浙江省宁波市国家税务局;
【分类号】：F126;F812.42

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