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新型城镇化是实现共同富裕的城镇化,收入分配改革是实现共同富裕的关键举措,规范收入分配秩序是实现收入分配改革的核心。财税法的法律属性契合规制收入分配秩序要求,因而财税法规制收入分配秩序作为国家施政方针,需要法律规制的合法收入、过高收入、隐性收入及非法收入,其合法性及可税性有所差异,进而依据公平原则通过财税法加以规制,加速新型城镇化进程,最终实现共同富裕的目标。
The new urbanization is to realize the urbanization of common prosperity. The reform of income distribution is the key measure to realize common prosperity. Regulating the order of income distribution is the core of the income distribution reform. The legal nature of the fiscal and tax law meets the requirements of regulating the order of income distribution. Therefore, the fiscal revenue and tax laws and regulations as the national policy of distribution, the legal requirements of legal income, high income, hidden income and illegal income, its legitimacy and taxability The differences will be further regulated by the fiscal and tax laws in accordance with the principle of fairness so as to speed up the process of new urbanization and finally achieve the goal of common prosperity.