摘要
中国居民收入差距的现状令人堪忧,应遵循“公平优先、兼顾效率”的新财税理念,构建公平居民收入分配的税收对策:转变财税理念,调整税收政策和制度,推进个人所得税征管制度改革。
The writer analyses the present individual of finance and taxation, which is highlighting fairness income gap in China. According to the new concept with due consideration for efficiency, the writer offers the corresponding taxation policies on fair income： to change concept of finance and taxation, readjust taxation policies and systems, and facilitate the reform on levy and administration of individual income tax.
出处
《经济与管理》
2006年第6期40-43,共4页
Economy and Management
关键词
基尼系数
新财税理念
公平
社会分配
gini coefficient
new concept of finance and taxation
fairness
social distribution
