中国税收社会公平机制分析-an analysis of chinas tax social equity mechanism.docxVIP

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中国税收社会公平机制分析-an analysis of chinas tax social equity mechanism.docx

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中国税收社会公平机制分析-an analysis of chinas tax social equity mechanism

II II ABSTRACT Abstract: The foundation of a harmonious society is based on social equality, which is one of the important parts of revenue equality. As the important way of the government to adjust the macro economy, the distribution and redistribution of national income, revenue has a great effect on socialist economy. Whether revenue is fair or not, it affects the social politics and economy, even worse, it affects the whole social equality and social steady production. Since the reforming and opening-up policy of our country, as to solve the problem of revenue equality and efficiency, the policy of “efficiency first, give attention to equality as well” has been emphasized for a long time. It has promoted the rapid growth of domestic economy, but causes a clear problem in revenue equality. Under the big circumstance of constructing a harmonious society, during the historic course of economic development, it’s extremely magnificent to emphasize and study the revenue equality. Based on a brief review of the revenue equality of our country since the revenue reform in 1994, revenue equality has been mainly analyzed in this paper, which indicates that there exist many elements against equality in our revenue adjustment system for the income tax. For example, to some degrees, the small range of revenue and the structure of tax rate limits the function of adjusting the high consumption by high consumption tax, and ceasing the social inequality of distribution. In adjusting the personal high income tax, due to the factors, such as, system of sorted income, unreasonable deduction of fare, irrational structure of tax rate, and inefficient taxing, personal income tax fails to make up the gap of income distribution and promote the social equality. The social ensure tax, which plays an important role in promoting the equality of social income and distribution, exists in the form of fee, instead of tax. Rebuilding the revenue equality of our country is the final purpose of ana