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论“调富”税制结构的失衡与优化
引用本文:詹博.论“调富”税制结构的失衡与优化[J].长沙大学学报,2013,27(3):20-22.
作者姓名:詹博
作者单位:湖南第一师范学院经济管理系,湖南长沙,410205
摘    要:税收调节收入分配的失灵,源于税制结构中直接税与间接税、个人所得税与企业所得税、收入流量税与收入存量税以及劳动收入税与非劳动收入税的失衡。要缩小收入分配差距,必须推进流转税、所得税、财产税等税制改革,尽快完善税制结构。

关 键 词:税收  税制结构  收入分配  失衡  优化

On the Unbalance and Optimization of Tax Structure on Income Distribution Adjustment
ZHAN Bo.On the Unbalance and Optimization of Tax Structure on Income Distribution Adjustment[J].Journal of Changsha University,2013,27(3):20-22.
Authors:ZHAN Bo
Institution:ZHAN Bo (Department of Economics and Management, Hunan First Normal University, Changsha Hunan 410205, China)
Abstract:China' s current tax system' s failure on income distribution adjustment, mainly originates from the structural unbalance be- tween direct tax and indirect tax, between individual income tax and corporate income tax, between income flow tax and income inventory tax, between labor income tax and non - labor income tax. In order to narrowing the income gap, we must promote the reform of commodity turnover tax, income tax, property tax and others and perfect tax system structure.
Keywords:tax  tax structure  income distribution  unbalance  optimization
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