CAJ | 학술논문

税收具有筹集财政收入、调节收入分配的职能。在我国社会经济高速发展过程中，税收筹集财政收入的作用得到了充分发挥，但是存在“重筹集资金，轻调节收入分配”的问题。我国现行税收制度征收的18个税种中有16个税种都参与了国民收入初次分配，参与初次分配的税收收入不仅占总税收收入的比重较高，而且多为转嫁程度较高的税种，使得税负最终的承担者居民的收入增长速度慢于财政收入的增长速度，不能体现税收制度的公平性。参与初次分配的税种优化意味着国民收入初次分配过程的公平化程度，意味着国民收入向居民让利的程度。
세수구유주집재정수입、조절수입분배적직능。재아국사회경제고속발전과정중，세수주집재정수입적작용득도료충분발휘，단시존재“중주집자금，경조절수입분배”적문제。아국현행세수제도정수적18개세충중유16개세충도삼여료국민수입초차분배，삼여초차분배적세수수입불부점총세수수입적비중교고，이차다위전가정도교고적세충，사득세부최종적승담자거민적수입증장속도만우재정수입적증장속도，불능체현세수제도적공평성。삼여초차분배적세충우화의미착국민수입초차분배과정적공평화정도，의미착국민수입향거민양리적정도。
Tax revenue has the function of raise fiscal funds adjusting income distribution. With the development of our national economy,tax revenue has been played fiscal role, but weaken to adjust income distribution. It makes the adjustment of income distribution function deficiency. 16 of 18 taxes in involved in China's current tax system participate in the initial distribution of national income. The initial distribution of tax revenue is not only a higher proportion of total tax revenues, but more a higher level of tax shift, making the final bearers tax burden -resident's income less than the growth rate of revenue growth, to a certain extent, reflecting the fairness of the tax system. Optimization taxes means fair degree of initial income distribution process.