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税收,是市场经济国家政府调节个人收入分配的重要政策工具,但就目前其在收入调节领域发挥的作用来看,由于其功能定位不清,使其长时间未能充分发挥应用的作用。现从税收调节收入差距的功能定位,以及其运行机理两方面进行分析,建议财政在发挥调节收入差距职能时,能够通过税收功能清晰的定位,配合多种财政政策设计合理的调节收入差距政策组合,以实现缩小收入差距的政策目标。
Taxation is an important policy instrument for the government of market economy to regulate the distribution of personal income. However, due to its current function of income regulation, its function orientation is unclear, making it unable to give full play to its application role for a long time. Nowadays, it analyzes the function adjustment of income disparity from tax revenue and its operating mechanism. It is suggested that when the financial function of adjusting the income disparity is shown, the government can design a reasonable policy portfolio of adjusting the income disparity through the clear positioning of the tax function and various fiscal policies In order to achieve the policy goal of narrowing the income gap.