【摘要】 税收的公平功能是我国社会各界所关注的热点。我国以间接税为主、直接税为辅的税制结构使得整体税制表现出累退性,进一步扩大了居民收入差距。个人所得税公平功能的缺失以及各税种具体设计上的不足也是我国税制累退的重要原因。1994年以来,我国整体税制的公平功能虽呈改善趋势,但程度并不明显。为增强税制公平功能,建议降低增值税税率,扩大消费税征收范围,强化个税征管,改革个税征收模式,并提高直接税在税制中的地位。更多还原

【Abstract】 The redistributive effect of tax system has attracted the attention of the whole society.For the reason that the revenue of indirect taxes takes fairly large proportion of total tax revenue,the current tax system turns out to be regressive,which further enlarges the income gap.In addition,the missing of the redistributive effects of income tax and the defects in tax system design also contribute to the regressiveness of China’s tax system.Since 1994,although the redistributive effect of China’s tax system has been improved,the degree of improvement is not significant.In order to enhance the redistributive effect of tax system,we suggest that the authorities should lower the tax rate of value-added tax,extend the scope of consumption tax,strengthen the collection and management of individual income tax,reform the collection patterns of individual income tax,and promote the status of direct taxes in the tax system.更多还原