从公平原则看我国个人收入分配的税收调控

税收的公平原则入手,认为该原则是调节个人收入分配的一个重要的税收原则。而我国现行税制对该原则的体现却并不充分,文章就此进行了分析,并指出:要强化税收的调控作用从而更好地兼顾税收的公平原则,必须同时注重税收的外部环境建设、内部制度建设以及税务管理水平的提高。

On Regulative Function of Taxation on Income Distribution in China from the View of Principle of Impartiality

The principle of impartiality, an important principle of taxation, should not be ignored. But this principle is not embodied completely on the process of regulation on income gaps. In order to strengthen the regulative function of taxation on income distribution, we should not only improve the situation of taxation and reform the taxation system, but also increase the level of the management.