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随着政府对保障和改善民生的重视,调整收入分配,缩小贫富差距和收入差距已经是各方达成的共识。距离中国上一次重大财税体制改革已经过去16年。1994年,以“分税制”为主要手段,旨在提高财政收入占GDP的比重、中央财政收入占全国财政收入的比重,到达“重建财政”的目标。如今这个目标不仅超预期实现,而且,在国民收入分配中,资源以不断增加的速度过于向政府以及企业倾斜,家庭和个人,以及地方政府相对下降。然而,伴随工业化、城市化和市场化
With the government’s emphasis on safeguarding and improving people’s livelihood, adjusting the income distribution and narrowing the gap between the rich and the poor has become the consensus reached by all parties. It has been 16 years since the last major fiscal and taxation system reform in China. In 1994, the “tax system” was adopted as the main measure to increase the proportion of fiscal revenue to GDP, and the central government’s revenue accounted for the proportion of the national fiscal revenue and reached the goal of “rebuilding finance.” This goal is now not only beyond expectation, but in the national income distribution, resources are leaning to the government and enterprises at an ever-increasing rate, with relative declines in families and individuals and local governments. However, with industrialization, urbanization and marketization