当前我国贫富差距过大的税收制度因素探研

发布时间：2018-03-29 17:23

本文选题：贫富差距过大　切入点：税收制度　出处：《曲阜师范大学》2013年硕士论文

【摘要】：改革开放以来，伴随着我国经济的快速发展，我国社会的贫富差距也在不断扩大，，而且变的日趋严重，已经成为了社会发展亟待解决的问题之一。税收是调整国家收入分配关系、促进社会良性运行的重要条件。合理而公正的税收制度是和谐社会的基本前提及标志之一，是民富国强的必要保障。在当前社会转型期，探研贫富差距的制度因素对于我国社会的科学发展具有重要意义。本文运用的具体研究方法主要包括文献法，比较研究法，以及归纳和演绎法等。论文的创新点主要有：完善当前我国的税收制度是本选题的创新之处。根据当前我国税收制度的现状特征，笔者提出了税制改革的基本思路及一些具体措施。本文除引言外共分四个部分：第一部分阐述了关于贫富差距过大的相关理论。首先是介绍了贫富差距过大的概念，其次阐述了国内外关于贫富差距的相关理论。第二部分论述了贫富差距过大的表现及与税收制度的关系。首先描述了在我国贫富差距过大的现状及其对社会发展的负面影响，其次是对贫富差距过大的现象进行了税收制度因素分析，分别从税收制度与当前我国的贫富差距关系和税收制度的现状特征两个方面来进行论述。第三部分阐述了完善当前我国的税收制度以缩小贫富差距。首先研究了在社会转型期税制改革的可实施性，其次分析了我国税收制度改革的基本思路，最后针对税制改革提出了具体措施。第四部分提出了健全税收制度对我国社会科学发展的意义，包括理论意义和实践意义两个部分。本文力图通过对当前我国贫富差距过大制度因素的探究，尤其是从税收制度这一角度出发，提出一些缓解当前我国贫富差距过大的措施，从而促进我国社会的和谐、科学发展。
[Abstract]:Since the reform and opening up, with the rapid development of China's economy, China's social wealth gap is constantly expanding, and becomes more and more serious, has become one of the social development problems to be solved. The tax is to adjust the national income distribution relationship, promote the important condition of social benign operation. Reasonable and fair tax system is one of the basic premise and the symbol of a harmonious society, is a necessary guarantee ". In the period of social transformation, explores the gap between the rich and the institutional factor has important significance for the scientific development of our society.
The specific research methods include literature method, comparative research method, inductive and deductive method. The innovations of this paper are: perfecting the current tax system of our country is the innovation of this topic. According to the current characteristics of China's current tax system, the author puts forward the basic idea of tax reform and some specific measures.
In addition to the introduction, this article is divided into four parts:
The first part expounds the related theories about the gap between the rich and the poor. First, it introduces the concept of the gap between the rich and the poor. Secondly, it expounds the theories related to the gap between the rich and the poor at home and abroad.
The second part discusses the performance of a gap between the rich and the poor and the relationship with the tax system. First describes the negative impact on China's wealth gap is too large and the situation of social development, the second is to analyse the factors of the tax system in a large gap between the rich and the poor, the two aspects of characteristics and current status of the rich and the poor in China the gap between the tax system and the tax system respectively from are discussed.
The third part describes the improvement of the current tax system in China to narrow the gap between the rich and the poor. Firstly, the feasibility of tax reform in the period of social transformation is studied. Secondly, the basic ideas of tax system reform in China are analyzed. Finally, specific measures for tax reform are put forward.
The fourth part puts forward the significance of the sound tax system to the development of Social Science in China, including two parts of theoretical and practical significance.
This paper tries to put forward some measures to alleviate the current gap between the rich and the poor in China by exploring the institutional factors of the gap between the rich and the poor, especially from the perspective of tax system, so as to promote the harmonious and scientific development of our society.

【学位授予单位】：曲阜师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.7

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