CAJ | 학술논문

我国现阶段整体税收体系、具体税收制度、临时性的税收政策等使得拥有消费能力的高收入群体享受到了税收优惠的好处,而低收入群体则获益不多,使得税收政策在缩小收入差距方面调节乏力,与税收政策缩小收入差距的目标呈现一定程度的异化。我国应构建真正的双主体税制结构,降低流转税比重,提升所得税比重;积极进行税制改革,完善个人所得税、财产税等税收体系;对于具体的税收政策根据经济社会发展,以公平为导向进行改革,着重加大高收入群体的税收负担。
아국현계단정체세수체계、구체세수제도、림시성적세수정책등사득옹유소비능력적고수입군체향수도료세수우혜적호처,이저수입군체칙획익불다,사득세수정책재축소수입차거방면조절핍력,여세수정책축소수입차거적목표정현일정정도적이화。아국응구건진정적쌍주체세제결구,강저류전세비중,제승소득세비중;적겁진행세제개혁,완선개인소득세、재산세등세수체계;대우구체적세수정책근거경제사회발전,이공평위도향진행개혁,착중가대고수입군체적세수부담。
The total tax system,detailed tax institution,the temporary tax policy of China make the high-income groups owning high consumption ability enjoy the preferential tax benefits while the low-income groups enjoy nothing,which makes the tax policy weak in the aspects of reducing the income gap and makes the target present certain alienation.China should construct the real double subject tax structure,reduce the proportion of conciliation and promote income tax proportion;carry out actively tax reform,improve the tax system including personal income tax,property tax and so on;according to the economic and social development,reform the specific tax policy oriented by fairness and emphatically increase the tax burden of high-income groups.