收入分配改革视角下财税法治的发展路径

当前我国收入分配不公问题异常突出,贫富差距扩大化趋势日益严峻,它已成为关系国家稳定和社会和谐的重大问题。收入分配改革具有必要性和紧迫性,财税法治是收入分配改革的关键性要素,但财税法治调控仍存有非体系化和非规范化的困境与难题。收入分配改革的手段应从主要依靠财税政策向主要依靠财税法律转变,逐步构建健全的财税法治路径。

Income Distribution Reform and Improvement on Finance and Taxation Law

At present, unfairness of the income distribution in our country is very outstanding, and the disparity between the rich and the poor is widening, which has become a major problem of national stability and social harmony. The reform of income distribution has its necessity and urgency, in which fiscal and taxation law is a key element. However, law regulation of finance and taxation still has difficulties and problems of non - system and non - standard. In reforming income distribution, transition should be implemented from mainly depending on finance and taxation policy to on finance and taxation law, and a sound fiscal and taxation system be gradually built .