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收入分配问题是制约我国经济社会可持续发展的一个重要环节,也是社会矛盾的焦点之一。在考察引致我国目前居民收入分配差距基础性因素的前提下,通过分析现代国家财政调节收入分配的作用机制,我们不难发现,在不完善的市场经济下税收调节居民收入分配的能力非常有限,只有深化改革、理顺政府与市场间关系才能根治收入分配问题。
Income distribution is an important link that restricts the sustainable economic and social development of our country and is also one of the focuses of social conflicts. On the premise of examining the basic factors that cause the current income inequality gap in our country, by analyzing the mechanism of modern state fiscal revenue distribution, we can easily find that the ability of tax revenue distribution to regulate income distribution in an imperfect market economy is very limited, Only by deepening the reform and rationalizing the relations between the government and the market can we cure the problem of income distribution.