【摘要】 中国当前贫富差距急剧扩大,根本原因在于初次分配领域存在一系列不公正现象。财政政策作为国民收入再分配的手段,应起到很好的校正作用并使国民收入初次分配格局得以规范,以实现公平分配的目标。财政政策在调节收入差距中失利主要是由税收政策调节收入差距不利、社会保障体制不完善、财政支出结构不合理、税收返还和转移支付制度的不规范等原因造成的,政府应采取相应的政策措施进行有效地调控。更多还原

【Abstract】 The gap between rich and poor has been expanding dramatically in China.The basic reason is that there was a serious of unfair phenomenon in the first distribution.As the redistribution means of national income,the fiscal policy should play a good corrective action and make the first distribution of national income standardize to realize the target of fair distribution.The reason that the fiscal policy failed in regulating income gap is that tax policy regulates income gap unfavorably,social security system is imperfect,financial expenditure structure is unreasonable,and tax revenue return and transfer payment system is not standard and so forth.The government should take relevant measures to regulate it effectively.更多还原