文档介绍：促进我的税收政策研究
河北大学硕士学位论文促进我的税收政策研究姓名:陈漫申请学位级别:硕士专业:财政学指导教师:房保安2011-05
摘要摘要收入分配问题是经济学研究中一个永恒的主题,也是社会关注的热点。虽然我国经济取得了举世瞩目的成就,经济依旧保持着强劲的增长趋势,但是在经济快速发展的同时,我国贫富差距加大,收入分配不公,严重影响了经济社会的健康发展。分配不公属于市场化造成的,税收是宏观经济政策的调控工具,通过合理的税收政策,在促进经济发展的基础上,改善收入分配不公问题,使更多人享有经济增长和社会发展带来的成果。从国际经验来看,西方国家普遍建立了以个人所得税、遗产税、社会保障税等为核心的个人收入调控体系。其中个人所得税凭借其强有力的调节功能成为大多数国家调节收入再分配的主要手段。然而我国现行的税收政策建立至今不仅没有起到促进收入公平分配的作用,反而成为拉大收入差距,扭曲社会收入分配结构的助推器。在我国,由于社会主义市场经济体制还不5>完善,相当一部分初次分配差距并不是市场竞争、优胜劣汰的结果。因此,税收杠杆不但在再分配过程中发挥着重要作用,在初次分配中也大有可为。总之税收政策在调节收入分配方面起着举足轻重的作用。本文重点分析三次分配过程中的税收政策在公平收入分配方面存在的不合理方面,进行改革。本文从我国收入分配不公的基本评价入手,从收入分配如何不公和引起收入分配不公的主要因素两个方面展开,进一步分析了我国税收政策调节收入分配的主要手段,从税收角度剖析了我方面存在的问题,主要是从初次分配、再分配和第三次分配三个层次来分析的,最后提出了税收调节收入分配公平的对策。本文认为,我国应该建立以个人所得税为主的,遗产赠与税、社会保障税等为辅的收入调控体系,缓解收入差距悬殊问题,促进社会公平。关键词收入分配马太效应个人所得税暴利税 I
Abstract Abstract The problem of e distribution is an eternal subject in the economic research and also the hot spot which the society pays attention. Although our economy has made eye-catching achievements, the economy is still maintained strong growth trend, but at the same time of the rapid economic development, the gap between rich and poor in our country is increased and e distribution is not unfair, causing the serious impact on the economic and social’s healthy development. The unfair distribution is caused by the marketization, the tax is the regulative tool of macroeconomic policy, through the reasonable taxation policy to improve the unfair of e distribution in the basis of economic development, making more people enjoy the economic achievement which the economic growth and the social development bring .The Western country has established the personal e regulation system that generally take personal e tax, inheritance tax, the social security tax and so on as the core. And the personal e tax relies on its powerful adjustment function to e the principal means of e redistribution .However present our country’s tax policy has not only played the role of promoting e distribu