当前我国贫富差距过大的税收制度因素探研-马克思主义基本原理专业论文.docx

PAGE PAGE IV 目 录 HYPERLINK \l _bookmark0 引言 ··························································································································· 1 HYPERLINK \l _bookmark1 一、关于贫富差距过大的相关理论······································································· 2 HYPERLINK \l _bookmark2 （一）贫富差距过大的概念·························································································· 2 （二）马克思主义经典作家关于贫富差距的理论 ························································· 3 （三）我国社会主义关于贫富差距的理论 ····································································· 4 二、贫富差距过大的表现及与税收制度的关系··················································· 6 （一）贫富差距过大的表现·························································································· 6 .行业之间的收入差距不断扩大 ············································································· 6 .地区之间的居民收入差距不断扩大 ······································································ 7 .城乡之间的居民收入差距不断扩大 ······································································ 7 （二）贫富差距过大的社会影响 ··················································································· 8 （三）贫富差距过大的税收制度因素分析 ····································································· 9 1.税收制度与贫富差距··························································································· 9 2.不合理的税收制度拉大了贫富差距 ·····································································12 三、完善税收制度以缩小贫富差距······································································14 HYPERLINK \l _bookmark3 （一）税制改革的可实施性·························································································14 HYPERLINK \l _bookmark3 （二）税制改革的基本思路·························································································16 HYPERLINK \l _bookmark4 （三）税制改革的具体措施·························································································17 HYPERLINK \l _bookmark4 1.优化税收结构 ···························································