CAJ | 학술논문

改革开放以来，我国居民收入分配差距逐年扩大，成为当前我国社会发展亟需解决的重要问题。那么，从再分配角度分析居民收入分配差距拉大的原因是：税收调节收入分配功能弱化，财政转移支付调节收入分配功能微弱和社会保障体系建设滞后；鉴于此，对如何在再分配领域优化税制结构强化税收自动稳定功能、推进财政转移支付制度改革、完善社会保障体系以缩小收入分配差距等方面提出了对策研究的建议。
개혁개방이래，아국거민수입분배차거축년확대，성위당전아국사회발전극수해결적중요문제。나요，종재분배각도분석거민수입분배차거랍대적원인시：세수조절수입분배공능약화，재정전이지부조절수입분배공능미약화사회보장체계건설체후；감우차，대여하재재분배영역우화세제결구강화세수자동은정공능、추진재정전이지부제도개혁、완선사회보장체계이축소수입분배차거등방면제출료대책연구적건의。
Ever since China＇ s reform and opening policy, the income distribution gap of the Chinese people is growing year by year, which has become the important issue in the development of our society. This paper analyses the reasons of the enlarging income distribution gap：the weakening of the function of tax adjusting income distribution, the weakening of the function of transfer payment adjusting income distribution and the stagnation of the social security system. Furthermore, it puts forward suggestions of optimizing tax structure in the field of redistribution, strengthening the function of tax automatic stabilization, promoting the reform of transfer payment system, and improving the policy of social security system.