个税杠杆调节贫富差距

• 出 处: 党政干部参考
• 发表日期: 2011年07期
• 关键词: 国家财政收入 调节收入分配 累进税率 社会公平 二次分配 普通工薪阶层 个人收入 所得税征收 政府税收 罗宾汉

“社会公平调节器”个人所得税在很多国家有‘社会公平调节器“、”罗宾汉税种“之称,也就是说,调节收入分配、缩小贫富差距是个税最为重要的功能之一。个税不仅仅是国家财政收入的重要来源,更是让财富在老百姓之间进行”二次分配“的一种重要机制。

Social Equity Regulators Personal income tax has been called ’social fairness regulator’ and ’Robin Hood tax’ in many countries. That is to say, regulating income distribution and narrowing the gap between rich and poor are the most important functions of a tax A tax is not only an important source of state revenue, but also an important mechanism for allowing wealth to be ”re-distributed" among ordinary people.