摘要
我国居民收入总水平不断提高的同时,收入分配差距明显扩大,已成为各界关注的焦点问题。财税政策作为收入分配调控功能的主要杠杆,应在缩小居民收入分配差距的过程中发挥重要的作用。
As resident total income is constantly improving in our country, income distribution gap is obviously extending, which becomes social concerned focus. Policies of finance and taxation are powerful income distribution adjustment lever, and can play important function on reducing resident income distribution gap. By analyzing the existing reasons of expanding income distribution from financial and taxation's angles, then puts forward some corresponding countermeasures.
出处
《税务与经济》
CSSCI
北大核心
2009年第3期72-75,共4页
Taxation and Economy
关键词
收入分配差距
税收调控
财税政策
income distribution gap
taxation regulation
policies of finance and taxation