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本文考察了我国当前影响居民收入差距的几个主要税种在收入分配中的作用,提出了改革个人所得税和开征遗产与赠与税等政策建议。
This paper examines the role of several major taxes that currently affect the income gap in China in the distribution of income and proposes policy proposals on the reform of personal income tax and the introduction of inheritance and gift tax.