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随着经济全球化进程的不断深入,我国经济发展有着很大的进步,但是目前我国居民的收入分配差距正在不断地增大,其中一个重要的影响因素就在于税制结构还出现结构不合理的问题,这样将严重地影响到国民经济的发展。税制结构是指国家税收体系的整体布局和总体结构,是国家根据当时经济条件和发展要求,在特定税收制度下,由税类、税种、税制要素和征收管理层次所组成的,分别主次,相互协调、相互补充的整体系统。因此,逐渐完善税制的比例并优化税制结构,必将成为进一步改革的重点。本文以此为出发点,对收入分配效应视角下的税制结构优化作初步研究。
With the continuous deepening of economic globalization, China has made great progress in its economic development. However, at present, the income distribution gap among residents in our country is constantly increasing. One of the most important factors is the irrational structure of the tax structure. This will seriously affect the development of the national economy. The tax structure refers to the overall layout and overall structure of the national tax system. It is composed of the tax categories, tax categories, tax system elements and the collection and management levels under the specific tax system according to the prevailing economic conditions and development requirements of the state. Coordinated and mutually reinforcing overall system. Therefore, gradual improvement of the tax system and optimization of the tax structure will surely become the focus of further reforms. This article takes this as the starting point, and makes a preliminary study on the tax structure optimization from the perspective of income distribution effect.