我国个人收入分配税收调控的研究 (1)

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1、摘要”，，“收入分配是经济学中一个永恒的主题而个人收入分配作为收入分配体系中与每一个社会成员自身利益紧密相关的内容，尤其受到人们的普遍关注。改革开放以来，随着市场机制在社会收入分配中的作用不断扩展，我国城乡居民收入的总体水平在得到了极大的提高的同时，收入分配领域存在的矛盾和问题日益突。，，出收入差距明显扩大收入差距不合理对经济和社会发展正产生越来越明显的不利影响，引起社会各界的广泛关注。税收，作为一种特殊的分配形式，是市场经济中各国政府最常用的、最主要的、最规范的宏观调控政策工具，在调节个人收入分配的进程中起着不可替代的作用。而我国现行的税收制度对个人收入分配差距的调节作

2、用却仅得到了有限的发挥，未能起到其在收入分配格局形成中所应有的作用。因而，研究如何利用税收调控个人收入分配无疑具有极其重要的理论与实践意义。本文从收入分配及税收调控的有关理论入手，立足于我国个人收入分配及税收调控个人收入分配的现状，剖析了我国现阶段税收在调控个人收入分配方面存在的问题，进而提出了强化税收调控个人收入分配功能的对策选择。本文认为，，“”“税收调控个人收入分配是一项综合性的系统工程要注意分配环境治理和分”，，，，配结果调节两方面的结合即既要从宏观层面采取措施统一税制公平税负为收入分配提供一个公平的分配环境，也要构建一个多税种协调配合，功能搭配合理，覆盖个人收入

3、运动全过程的交叉调控体系，有效发挥税收公平收入分配的再分配职能。关键词个人收入分配收入分配差距税收调控“”，’帅，，，七’，，，，，，，，，，，“，，“，，即目录摘要·······················································································……···········································································……前言······································

4、·················································……收入分配与税收调控··················································……收入分配········································································……收入分配的基本内涵················································……收入分配差距与收入分配公平···························

5、·········……，实现收入分配公平的意义··········································……税收调控个人收入分配······································‘···············……税收调控的内涵······················································……税收调控个人收入分配的必然性·································……························】各主要税种对公平收入分配的影响分析……

6、税收调控个人收入分配的一般机制分析························……税收调控个人收入分配的局限····································……我·······································……国个人收入分配的现状分析我国居民收入来源及财产构成的现状分析···························……居民收入来源···················································……城市·································

7、··················……居民财产构成我国个人收入分配现状的实证分析····································……总体状况·····························，·································……具体表现及特征······················································……我国个人收入分配差距的合理性分析·································……个人收入