CAJ | 학술논문

中国的某些税收政策没有起到调节收入分配、缩小收入差距的作用,对形成高收入群体的收入来源和财产,往往采取轻税政策,广大低收入者由于在收入、财产等方面的匮乏使其无法享受到税收优惠的好处。中国应改变目前的税收政策取向,加大对高收入群体的征税力度,发挥税收政策调节功能,实现收入分配公平。
중국적모사세수정책몰유기도조절수입분배、축소수입차거적작용,대형성고수입군체적수입래원화재산,왕왕채취경세정책,엄대저수입자유우재수입、재산등방면적궤핍사기무법향수도세수우혜적호처。중국응개변목전적세수정책취향,가대대고수입군체적정세력도,발휘세수정책조절공능,실현수입분배공평。
Some tax policies of China have defects in adjusting the income distribution and narrowing the income gap.To the income and property the high income group often takes light tax policy,but to the low-income people,due to the lack of income and property,making them unable to enjoy the preferential tax benefits.China should change tax policy orientation that increase taxes on high-income group to achieve tax policy adjustment function and achieve fair income distribution.