论我国间接税对收入分配的影响

政府应该充分发挥税收在二次分配中的调节作用,缩小收入分配差距,实现社会的和谐发展。因此,在前人研究的基础上,致力于分析我国间接税的设计机理,探讨间接税对收入分配的影响,认为当前我国税制的收入分配调节功能远没有充分发挥,以流转税为主体之一的税制设计甚至恶化了初次分配状况。提出政策建议,为税制的进一步改革提供一点启示。

A Study of the Influence of indirect Tax on the Income Redistribution

In order to realize the harmonious development of society,The government should give full play to the allocation of tax revenue in the second regulation of to narrow the income distribution gap.Therefore,this article,on the basis of previous research,is to analyze the design of mechanism of the indirect tax on income distribution.In my opinion,the current distribution of our regulatory func-tion of the tax is far from full.What＇s more,as one subject of the turnover tax,the regime design even makes the initial distribution worse.Finally,this paper presents policy recommendations for further reform of tax system.