| 完善个人收入分配税收调节机制的思考 |
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| 引用本文： | 程曙.完善个人收入分配税收调节机制的思考[J].江苏经贸职业技术学院学报,2011(6):1-3. |
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| 作者姓名： | 程曙 |
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| 作者单位： | 江苏经贸职业技术学院会计系,江苏南京,211168 |
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| 摘 要： | 我国现行的税收制度存在缺陷,使税收的功能没有得到有效发挥,过高的个人收入得不到有效调控,过低收入者得不到基本生活保障,居民收入差距有急剧扩大的趋势。分析我国个人收入分配税收调节机制的缺陷,探求完善我国个人收入分配税收调节机制的对策,成为经济和社会发展的重要课题。
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| 关 键 词： | 收入分配 收入差距 税制缺陷 税收调节机制 |
Thoughts about Improving the Distribution Mechanism of Individual Income Tax |
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| Authors: | CHENG Shu |
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| Institution: | CHENG Shu(Accounting Department,Jiangsu Vocational and Technical Institute of Economics and Commerce, Nanjing 211168,Jiangsu,China) |
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| Abstract: | Our current tax system exists some defects effective control of high income, the other side is the disparities are widening radiply. Perfecting individual in social life. and doesn＇ t fully play its function, one side is the lackage of lost of basic security of low - income people, thus the income income adjustment mechanism is becoming an important issue |
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| Keywords: | income distribution income gap defects in tax mechanism tax adjustment mechanism |
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