摘要
我国目前第三次分配发展相对滞后,不利于缩小贫富差距和构建和谐社会。之所以出现这种状况,税收不是主要原因。要发挥第三次分配的重要作用,需要重新定位政府的职能与作用。
China＇s current third-round distribution is developing at a relatively slow pace. This may be insufficient to help narrow the richpoor gap and construct a harmonious society. This paper argues that the conditions mentioned-above cannot just be attributed to the tax policy. It suggests that it is necessary to re-adjust the government＇s function and role to leave the third Cround distribution to play a more important role.
出处
《税务研究》
CSSCI
北大核心
2008年第1期14-17,共4页
关键词
第三次分配
税收
政府与市场
The third-round distribution Tax policy Government and market
