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《我國個人收入分配稅收調(diào)控的研究 (1)》由會員上傳分享,免費在線閱讀,更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、摘要”,,“收入分配是經(jīng)濟學(xué)中一個永恒的主題而個人收入分配作為收入分配體系中與每一個社會成員自身利益緊密相關(guān)的內(nèi)容,尤其受到人們的普遍關(guān)注。改革開放以來,隨著市場機制在社會收入分配中的作用不斷擴展,我國城鄉(xiāng)居民收入的總體水平在得到了極大的提高的同時,收入分配領(lǐng)域存在的矛盾和問題日益突。,,出收入差距明顯擴大收入差距不合理對經(jīng)濟和社會發(fā)展正產(chǎn)生越來越明顯的不利影響,引起社會各界的廣泛關(guān)注。稅收,作為一種特殊的分配形式,是市場經(jīng)濟中各國政府最常用的、最主要的、最規(guī)范的宏觀調(diào)控政策工具,在調(diào)節(jié)個人收入分配的進程中起著不可替代的作用。而我國現(xiàn)行的稅收制度對個人收入分配差距的調(diào)節(jié)作
2、用卻僅得到了有限的發(fā)揮,未能起到其在收入分配格局形成中所應(yīng)有的作用。因而,研究如何利用稅收調(diào)控個人收入分配無疑具有極其重要的理論與實踐意義。本文從收入分配及稅收調(diào)控的有關(guān)理論入手,立足于我國個人收入分配及稅收調(diào)控個人收入分配的現(xiàn)狀,剖析了我國現(xiàn)階段稅收在調(diào)控個人收入分配方面存在的問題,進而提出了強化稅收調(diào)控個人收入分配功能的對策選擇。本文認為,,“”“稅收調(diào)控個人收入分配是一項綜合性的系統(tǒng)工程要注意分配環(huán)境治理和分”,,,,配結(jié)果調(diào)節(jié)兩方面的結(jié)合即既要從宏觀層面采取措施統(tǒng)一稅制公平稅負為收入分配提供一個公平的分配環(huán)境,也要構(gòu)建一個多稅種協(xié)調(diào)配合,功能搭配合理,覆蓋個人收入
3、運動全過程的交叉調(diào)控體系,有效發(fā)揮稅收公平收入分配的再分配職能。關(guān)鍵詞個人收入分配收入分配差距稅收調(diào)控“”,’帥,,,七’,,,,,,,,,,,“,,“,,即目錄摘要·······················································································……···········································································……前言······································
4、·················································……收入分配與稅收調(diào)控··················································……收入分配········································································……收入分配的基本內(nèi)涵················································……收入分配差距與收入分配公平···························
5、·········……,實現(xiàn)收入分配公平的意義··········································……稅收調(diào)控個人收入分配······································‘···············……稅收調(diào)控的內(nèi)涵······················································……稅收調(diào)控個人收入分配的必然性·································……························】各主要稅種對公平收入分配的影響分析……
6、稅收調(diào)控個人收入分配的一般機制分析························……稅收調(diào)控個人收入分配的局限····································……我·······································……國個人收入分配的現(xiàn)狀分析我國居民收入來源及財產(chǎn)構(gòu)成的現(xiàn)狀分析···························……居民收入來源···················································……城市·································
7、··················……居民財產(chǎn)構(gòu)成我國個人收入分配現(xiàn)狀的實證分析····································……總體狀況·····························,·································……具體表現(xiàn)及特征······················································……我國個人收入分配差距的合理性分析·································……個人收入