【摘要】：文章通過分析直接稅在居民收入分配差距中的調(diào)節(jié)機理得出:直接稅的調(diào)控作用主要發(fā)生在再分配環(huán)節(jié)。目前我國以間接稅為主體的稅制結(jié)構(gòu)模式致使居民收入分配失衡。直接稅調(diào)節(jié)居民收入分配中存在問題:個人所得稅稅制設(shè)計不合理、社會保險收費制度不完善、企業(yè)所得稅制尚待優(yōu)化、財產(chǎn)稅體系建設(shè)遲緩、稅收征管制度不健全等。因此,為進一步強化直接稅調(diào)節(jié)居民收入分配的功能,需要從大力推進個人所得稅改革、漸進式實現(xiàn)社會保險費改稅、微調(diào)企業(yè)所得稅制、完善財產(chǎn)稅體系、加大收入監(jiān)控和稅收征管力度等措施入手。
[Abstract]:By analyzing the adjustment mechanism of direct tax in the gap of income distribution, this paper concludes that the regulation of direct tax mainly takes place in redistribution. At present, indirect tax is the main part of the tax system in China, which leads to the imbalance of income distribution. There are some problems in the regulation of income distribution by direct tax: unreasonable design of individual income tax system, imperfect social insurance charging system, unoptimized enterprise income tax system, slow construction of property tax system, imperfect tax collection and management system, and so on. Therefore, in order to further strengthen the function of direct taxation in regulating the income distribution of residents, it is necessary to vigorously promote the reform of personal income tax, gradually realize the reform of social insurance fees and taxes, fine-tune the enterprise income tax system, and improve the property tax system. Increase income monitoring and tax collection and management measures and other measures.
【作者單位】： 泉州經(jīng)貿(mào)學(xué)院;東北財經(jīng)大學(xué)財政稅務(wù)學(xué)院;
【分類號】：F124.7;F812.42

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