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我国税收政策调控个人收入的现状研究

Research on the current situation of tax policy regulating individual income in China

Finance and Economics Focusing / 2019,1(1): 33-37 / 2019-12-09 761 793

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• Authors: 马云达     
• Information:

  河南省财经学校，郑州

• Keywords: 居民收入；税收政策；分配差距
• Resident income; Tax policy; The gap
• Abstract: 收入分配问题既是经济问题，也是社会问题；既要求有效率，又要求公平；作为收入分配的重要调控手段，税收政策一直是各国政府调控收入分配的重要工具，如何发挥税收的调节作用，把收入差距保持在一个较合理的范围内为社会所接受，是一个严峻并值得探究的问题。
• Income distribution is not only an economic problem, but also a social problem. Both efficient and fair; As an important control means of income distribution, tax policy has always been an important tool for governments to control income distribution. It is a serious and worth exploring how to give play to the regulating role of tax and make the income gap socially acceptable within a reasonable range.
• DOI: https://doi.org/10.35534/fef.0101005c
• Cite: 马云达．我国税收政策调控个人收入的现状研究［J］．财经聚焦，2019，1（1）：33-37．