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Jingdong book

税收调控收入分配研究

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税收调控收入分配研究

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改革开放30年来,我国税收在筹集财政收入方面取得了有目共睹的突出成绩,然而,税收对收入分配的调控作用却被长期忽视。特别是进入20世纪90年代中期以后,在经济快速增长的同时,渐进式改革和经济转轨所积累的矛盾开始激化,收入分配总体差距呈现出全方位持续扩大的趋势,且增势不减,导致整个国民收入分配格局严重失衡。其具体表现是:城乡收入分配差距、城镇内部和农村内部居民收入分配差距、地区收入差距和行业收入差距持续拉大,不同企业之间的收入差距和不同阶层之间的收入差距悬殊。如果这种失衡的局面不能及时地得到有效调控,其负面效应是显而易见的:一方面,严重制约社会的持续健康发展,进而产生严重危及我国社会和谐与稳定的潜在危害,使经济增长失去必备的基础环境;另一方面,国际金融危机已经凸显我国过去被高速增长出口所掩盖的生产相对过剩、经济增长长期倚赖出口以及内需不足并存等结构性危机,因此,综观我国经济环境,无论是应对短期国际金融危机,还是促进我国经济长期健康发展,都必然要求经济增长模式亟须由出口导向型向内需导向型转变。显然,拉动内需是政府调控政策选择的关键,而收入分配格局的失衡是制约内需拉动的主要症结。
Author Description

燕洪国(1971-),男,辽宁沈阳人,讲师,经济学博士,一直从事税收理论与税收制度的研究,现在杭州电子科技大学任教。已在《涉外税务》、《中南财经政法大学学报》、《现代财经》和《经济研究参考》等刊物上公开发表学术论文10余篇,其中有多篇文章被《高等学校文科学术文摘》和《人大复印资料》论点转摘或全文转载。2003年以来,已主持或参与国家社科基金课题2项、教育部课题1项、教育部哲学社会科学重大课题攻关项目1项,浙江省社科联研究课题1项,以及其他课题多项。
Catalogue

导论
第一章 税收调控收入分配的理论界定
第一节 社会福利最大化:效率与公平的权衡
第二节 社会福利最大化与收入分配
第三节 收入分配与税收调控
第四节 税收调控的环节与作用定位
第五节 税收调控的局限性
第六节 税收调控作用的衡量

第二章 税收调控收入分配的影响因素
第一节 税收收入规模
第二节 税制结构
第三节 税种选择
第四节 税负归宿
第五节 税务管理能力
第六节 税收环境

第三章 我国税收调控收入分配的历史考察
第一节 计划经济时期收入分配的税收调控
第二节 有计划的商品经济时期收入分配的税收调控
第三节 市场化改革以来的收入分配的税收调控

第四章 我国税收调控收入分配的实证分析
第一节 我国税收调控收入分配作用的协整分析
第二节 税收调控收入分配作用弱化的成因
第三节 税收调控收入分配作用弱化的效应

第五章 税收调控收入分配的国际经验借鉴与启示
第一节 近年国外税制改革的整体趋势
第二节 国外收入分配调控的税制设计
第三节 经验借鉴与启示

第六章 我国税收调控收入分配的基本思路
第一节 构建双主体税种的税制结构
第二节 完善收入分配税收调控体系
第三节 提高税务管理能力增强税收调控力度
第四节 完善促进社会捐赠与慈善事业发展的税收
激励制度

第七章 我国税收调控收入分配的配套改革
第一节 税费归位:增强税收在政府收入中的主体地位
第二节 完善税收调控收入分配的环境建设
结语
参考文献
后记

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Brand Jingdong book
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