税制结构与收入差距研究

摘要

The current social income distribution gap has broken the reasonable level, and adjusting income distribution to promote fairness had become the hot issue. Based on the analysis of the relationship between the tax structure and adjustment of income distribution, the related existing problems were analyzed deeply, and at last, five suggestions on promoting income distribution regulation from perfecting tax system aspects were put forward to： Firstly is to establish tax structure with direct taxation （tax） as the main body; Secondly is to reform me personal meome tax system to burden to with negative income tax theory as guidance, promote fair income distribution through subsidizing ＂low-incomer＂.%当前社会收入分配差距已经突破合理的限度，调节收入分配、促进公平成为各方共同关注的热点问题。本文在分析税制结构与收入分配调节的关系基础上，剖析了我国税制结构与收入分配调节方面存在的问题，最后从完善税制方面提出促进收入分配调节的五项建议：一是建立直接税（所得税）为主体的税制结构；二是改革个人所得税制，强化流量收入分配调控；三是完善财产税体系，加强对社会财富分配调节；四是合理确定间接税负担，避免间接税在加剧企业两极分化而对收入分配带来的影响；最后，以负所得税理念为指导，通过补“低收入者”促进收入分配公平。