摘要
在经济快速发展的同时,我国居民收入分配格局发生重大变化,收入分配不公的问题日益凸显。特别是新世纪以来,收入分配差距急剧拉大,收入分配不公已成为制约我国社会和谐稳定以及经济持续发展的突出问题。面对我国日趋严峻的收入分配不公现象,有许多问题值得深入分析和思考。收入差据拉大不能简单等同于收入分配不公,导致收入差距不断拉大的原因比差距拉大本身更值得关注;我国的收入分配不公以不同的形式表现在初次分配环节和再分配环节,初次分配环节的严重不公制约了再分配的公平。制约税收调节收入差距不力的因素不仅仅限于税收的立法与执法,而是有更深刻的根源。行政垄断、腐败等原因形成的收入差距税收杠杆是无效或低效的,政府收入不规范导致税收的公平分配力度偏弱。
With rapid economic development,China＇s residents income distribution structure had experienced a significant change,and unfair distribution of income highlighted increasingly.Especially since the new century,the income distribution gap has been widened sharply,unfair distribution in China has become an obstacle of social harmony stability and sustainable economic development.Facing our country＇s severely unfairness of the income distribution,there are many problems worth further analysing and thinking.The widening income gap isn＇t simply equal to unfair distribution,and the cause itself,which leads to wide income,is worth more attention.The unfair distribution of China is showed in the primary distribution and redistribution in different forms,and the serious unfairness of the primary distribution restricts the fairness of redistribution.Restricting factors of tax regulating the income gap has poor effect not only confined to tax legislation and law enforcement,but more deep roots.Tax regulating is ineffective or inefficient to the income gap created by administrative monopoly,corruption etc.In other words,the non-standard government income results in the weak intensity of tax regulating on fair distribution.
出处
《技术经济与管理研究》
2012年第11期82-85,共4页
Journal of Technical Economics & Management
关键词
收入差距
分配不公
初次分配
再分配
税收调节
The income gap
Unfair distribution
The first time distribution
Redistribution
Tax adjustment
