本文選題：貧富差距過大　切入點：稅收制度　出處：《曲阜師范大學(xué)》2013年碩士論文

【摘要】：改革開放以來，伴隨著我國經(jīng)濟的快速發(fā)展，我國社會的貧富差距也在不斷擴大，，而且變的日趨嚴重，已經(jīng)成為了社會發(fā)展亟待解決的問題之一。稅收是調(diào)整國家收入分配關(guān)系、促進社會良性運行的重要條件。合理而公正的稅收制度是和諧社會的基本前提及標志之一，是民富國強的必要保障。在當前社會轉(zhuǎn)型期，探研貧富差距的制度因素對于我國社會的科學(xué)發(fā)展具有重要意義。 本文運用的具體研究方法主要包括文獻法，比較研究法，以及歸納和演繹法等。論文的創(chuàng)新點主要有：完善當前我國的稅收制度是本選題的創(chuàng)新之處。根據(jù)當前我國稅收制度的現(xiàn)狀特征，筆者提出了稅制改革的基本思路及一些具體措施。 本文除引言外共分四個部分： 第一部分闡述了關(guān)于貧富差距過大的相關(guān)理論。首先是介紹了貧富差距過大的概念，其次闡述了國內(nèi)外關(guān)于貧富差距的相關(guān)理論。 第二部分論述了貧富差距過大的表現(xiàn)及與稅收制度的關(guān)系。首先描述了在我國貧富差距過大的現(xiàn)狀及其對社會發(fā)展的負面影響，其次是對貧富差距過大的現(xiàn)象進行了稅收制度因素分析，分別從稅收制度與當前我國的貧富差距關(guān)系和稅收制度的現(xiàn)狀特征兩個方面來進行論述。 第三部分闡述了完善當前我國的稅收制度以縮小貧富差距。首先研究了在社會轉(zhuǎn)型期稅制改革的可實施性，其次分析了我國稅收制度改革的基本思路，最后針對稅制改革提出了具體措施。 第四部分提出了健全稅收制度對我國社會科學(xué)發(fā)展的意義，包括理論意義和實踐意義兩個部分。 本文力圖通過對當前我國貧富差距過大制度因素的探究，尤其是從稅收制度這一角度出發(fā)，提出一些緩解當前我國貧富差距過大的措施，從而促進我國社會的和諧、科學(xué)發(fā)展。
[Abstract]:Since the reform and opening up, with the rapid development of China's economy, China's social wealth gap is constantly expanding, and becomes more and more serious, has become one of the social development problems to be solved. The tax is to adjust the national income distribution relationship, promote the important condition of social benign operation. Reasonable and fair tax system is one of the basic premise and the symbol of a harmonious society, is a necessary guarantee ". In the period of social transformation, explores the gap between the rich and the institutional factor has important significance for the scientific development of our society.
The specific research methods include literature method, comparative research method, inductive and deductive method. The innovations of this paper are: perfecting the current tax system of our country is the innovation of this topic. According to the current characteristics of China's current tax system, the author puts forward the basic idea of tax reform and some specific measures.
In addition to the introduction, this article is divided into four parts:
The first part expounds the related theories about the gap between the rich and the poor. First, it introduces the concept of the gap between the rich and the poor. Secondly, it expounds the theories related to the gap between the rich and the poor at home and abroad.
The second part discusses the performance of a gap between the rich and the poor and the relationship with the tax system. First describes the negative impact on China's wealth gap is too large and the situation of social development, the second is to analyse the factors of the tax system in a large gap between the rich and the poor, the two aspects of characteristics and current status of the rich and the poor in China the gap between the tax system and the tax system respectively from are discussed.
The third part describes the improvement of the current tax system in China to narrow the gap between the rich and the poor. Firstly, the feasibility of tax reform in the period of social transformation is studied. Secondly, the basic ideas of tax system reform in China are analyzed. Finally, specific measures for tax reform are put forward.
The fourth part puts forward the significance of the sound tax system to the development of Social Science in China, including two parts of theoretical and practical significance.
This paper tries to put forward some measures to alleviate the current gap between the rich and the poor in China by exploring the institutional factors of the gap between the rich and the poor, especially from the perspective of tax system, so as to promote the harmonious and scientific development of our society.

【學(xué)位授予單位】：曲阜師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F124.7

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本文編號：1682102