我國居民收入差距現(xiàn)狀及財稅調(diào)節(jié)研究.pdf

1、天津財經(jīng)大學(xué)碩士學(xué)位論文我國居民收入差距現(xiàn)狀及財稅調(diào)節(jié)研究姓名：王穎申請學(xué)位級別：碩士專業(yè)：財政學(xué)指導(dǎo)教師：李煒光20090501AbstractChina’Seconomyhasgrownupquiterapidlysincethereformandopeninguppolicyin1979Meanwhile，China’SdistributionstructurehasalsochangedalotInrecentyearsthei

2、ncomedisparityhasbecomemuchgreaterthanbeforeandGiIliCOemcientismuchhigherthanacceptedDistributionproblemisnotonlyalleconomicbutasocialproblemAwelloperatedsocietyneedsbotlle銜ciencyandiusticeArelativelylargeincomedisparity

3、mayhavemanyserioussideeffectstowardseconomicandsocialstabilityBecauseofuniquenessofnationalconditions，neitherrestrictionofmarketeconomynorimmediatewealthdistributioncanbetakenasthepoliticalmeansofreducingtheincomedispari

4、tyinChinaFinanceandtaxmodulationhasbecomeapropermeasurethatmaykeepincomedisparitywithinarationalrangeAtpresenLthefinanceandtaxmodulationhasnotbeenbroughtintofullplayyetDeficiencieSinclude：repeatedcalculationoftransferpay

5、mentsrelativelysmalldisbursementchaoticuseofspecialfunds，limitedcoverageofsocialsecurityfunds，narrowtallgeofcapitalsources，lOWersocializationofmanagementandservice，etcnluS，financialdisbursementstructureiSwaitingtobebette

6、red；thesizeofeducationinputshouldbeincreased：incomedisparityshouldbereducedthroughincreasingtheamountoftransferpayments；thelivingstandardofthelOWincomegroupsshouldbeensuredthroughtheenlargementofsocialsecuritycoverageand

7、scientificmanagementofSOcialsecurityfund；individualincometaxandpropertytaxneedstobeimproved：inheritancetaxanddonationtaxneedstobedesignedscientifically；propertymanagementtaxshouldbeintroducedatthepropertimeInthisthesis，t

8、heauthorpointedoutthetrendoffinance／taxmodulationagainstincomedisparitythroughanalyzingthedeficienciesofthepresentpolicy’SimplementationAndtheauthoralsotriedtomakeherowncontributiontowardstheimprovementoffinance／taxmodul