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1978年以来中国国民收入分配格局发生了巨大变化,国民收入分配从向居民倾斜逐步演变成向政府倾斜。与其他国家相比,中国政府收入和企业收入比重偏高而居民收入比重偏低。就各经济主体内部收入分配结构而言,政府收入中的中央财政收入比重低、生产税比重较高而收入税比重较低、政府社会保险福利支出比重也较低,企业收入差距大、企业间利润分配不均,劳动者报酬和居民财产收入比重均较低且居民收入差距扩大。因此,应该适当调整中国国民收入分配格局,提高居民收入比重,并将国民收入分配格局的调整与各经济主体内部收入分配结构的调节有机结合。
Since 1978, China’s national income distribution pattern has undergone tremendous changes. National income distribution has gradually evolved from leaning toward residents to leaning toward the government. Compared with other countries, the Chinese government has a high income-income ratio and a low income share. As far as the internal income distribution structure of economic entities is concerned, the proportion of central government revenue in government revenue is low, the proportion of production tax is high, the proportion of income tax is low, the proportion of government social insurance benefits and expenditure is low, the income gap between enterprises is large, Uneven distribution of profits, labor remuneration and the proportion of residents’ incomes are low and the income gap widens. Therefore, the distribution pattern of China’s national income should be properly adjusted so as to increase the proportion of residents’ income, and the combination of the adjustment of the pattern of distribution of national income and the adjustment of the internal income distribution structure within various economic subjects should be conducted.