浅论消费税调节收入分配功能的实现.docVIP

PAGE II PAGE II 浅论消费税调节收入分配功能的实现 摘要：为了贯彻落实全面深化改革的要求，我国在党的十八届三中全会上提出了要对目前的财税体制进行改革，并建立适合现代的金融体系。具体来说，就是通过完善征管、征收以及税率等制度来改革税收制度，同时，还将高污染、高耗能以及部分高端的商品列入的税收范围内，以保证税收的公平性。此外，还明确说明要对消费税进行改革，以促进税收改革事业的发展，促进税收的公平，以保障整个社会的公平。 随着改革开放的形成，中国经济在各方面的快速发展，收入支出大幅度增加，生活质量水平逐渐提高，收入差距不断扩大。然而，收入分配问题是中国目前面临的一个非常重要的社会和经济问题。 在调节收入分配方面，政府和市场可以发挥作用。从国家的经验来看，税收也是一种调整模式。采取有效的税收政策，既能保证国家财政收入，促进经济快速发展，又能使居民的税负更加公平，有效地提高收入分配的不公平性。 关键词：消费税；收入；分配 On?the?realization?of?the?function?of?income?distribution?adjustment?of?consumption?tax. Abstract: In order to carry out the requirements of deepening the reform in a comprehensive way, China put forward the reform of the current fiscal and taxation system in the third Plenary Session of the 18th CPC Central Committee, and set up a modern financial system. Specifically, it is to reform the tax system by improving the system of collection, collection, tax rate and so on. At the same time, it will also include high pollution, high energy consumption and some high-end commodities in the tax revenue range, so as to ensure the fairness of taxation. In addition, it is clear that consumption tax should be reformed to promote the development of tax reform and promote the fairness of Taxation so as to safeguard the fairness of the whole society. With the deepening of reform and opening up, Chinas economy has accelerated. Its income has increased greatly and the living standard has been greatly improved. However, the income gap has widened. The issue of income distribution is a very important social and economic problem that China is facing at present. The government and the market can play a role in regulating income distribution. From the experience of the country, tax is also a mode of adjustment. Adopting effective tax policy can not only ensure the national revenue, promote the rapid development of the economy, but also make the tax burden of the residents more equitable, and effectively improve the inequity of income distribution. Key words: seabed fi