| 对税收调节个人收入分配的思考 |
| |
| 引用本文： | 赖茂涛.对税收调节个人收入分配的思考[J].闽西职业技术学院学报,2004,6(4):14-16. |
| |
| 作者姓名： | 赖茂涛 |
| |
| 作者单位： | 闽西职业技术学院,经济系,福建,龙岩,364021 |
| |
| 摘 要： | 经济体制改革以来,随着收入分配政策的调整,居民间的收入差距也逐步扩大。目前的这种收入差距已超过了国际警戒线水平,需要用税收手段进行调节。我国现在主要采取个人所得税和消费税进行调节。但目前这两个税种在调节收入方面都还存在着非常大的局限性和征管方面的制约条件。
|
| 关 键 词： | 收入分配 个人所得税 消费税 改革 |
| 文章编号： | 1008-4797(2004)04-0014-03 |
| 修稿时间： | 2004年6月8日 |
Some thoughts on tax adjustment of individual income distribution |
| |
| LAI Mao-tao.Some thoughts on tax adjustment of individual income distribution[J].Journal of Minxi Vocational and Technival College,2004,6(4):14-16. |
| |
| Authors: | LAI Mao-tao |
| |
| Abstract: | Since the economic system reform,wi th adjustment of the distribution policy,the income gap among residents is expanded prog ressively.This kind of present income gap has already exceeded the international cordon level,and needs regulating by means of taxatio n.Now our country mainly adopts individual income tax and con sumption tax to regulate them.But at present,these two tax cat-egories subject to many restriction s on regulating income and collectin g tax.It will not guarantee the fairness of the personal income unle ss it will be regulated through reform and perfection in an all-round way,thus to ensure social stab ility and sound development. |
| |
| Keywords: | income distribution indiviual income tax consumption tax reform |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
