摘要
通过探究税收政策与国民收入分配调节之间的内在联系,分析税收政策对于国民收入三次分配的原理和作用,结合我国税收体制以及收入构成的现状,指出我国现行税制在结构、体系以及相关具体税种上所存在的缺陷,并结合实际提出合理化的变革建议。
This paper explored the tax policy and adjusted the inner link between the national income distribution,and analyzed the principle and role of tax policy for three times in the national income distribution,and in combination with the present situation of our tax system and income,we point out the deficiency of current tax system in the structure,system and relevant specific taxes,and put forward rational suggestions by connecting with the actual change.
出处
《重庆与世界（学术版）》
2015年第3X期18-21,27,共5页
THE WORLD & CHONG QING
关键词
税收政策
收入分配
调节
tax policy
income distribution
regulation
