财政调节

财政调节收入分配的功能研究

Role of Distribution of Income in Public Finance Adjusting

在不同的国家和不同发展阶段，财政调节手段选择的重点是不一样的。

Different nation and development stage , the main financial adjustment means is different .

对此，提出了加强财政调节收入分配功能的措施。

So this article puts forward some measures for strengthening the function of public finance in adjusting the distribution of income .

运用财政手段调节收入差距

To Adjust Income Gap by the Means of Tax Revenue

财政支出调节社会公平主要有直接和间接两种手段。

Financial expenditure has two primary methods to adjust social fairness : the direct method and the indirect method .

建立和谐社会需要对过大的收入差距进行调节，而财政是调节收入分配差距的重要手段。

We need to regulate the excessive income margin in order to establish a harmonious society , and finance is an important method of regulating the margin .

第二部分介绍了经济波动周期和财政对经济调节的相关理论。

The second part describes Theory of Economic Cycle and Theory of Financial Regulation .

个人所得税制度肩负着取得财政收入和调节贫富差距的重任。

Individual income tax system shoulders the responsibility of obtaining fiscal revenues and regulating the gap between the poor and the rich .

个人所得税作为对个人征收的一种直接税，在增加政府财政收入、调节居民收入差距上发挥着重要的作用。

As a direct tax levied on individuals , individual income tax plays an important role in increasing government revenue and adjusting residents ' income gaps .

事实证明，完善个人所得税的立法，对筹集财政收入，调节收入分配，促进经济增长起了积极作用。

In fact , perfect legislation for individual income tax will fulfill an important function in gathering financial revenue , adjusting revenue distribution and promoting economy growth .

根据财政政策在调节国民经济总量方面的不同功能，财政政策分为积极财政政策和稳健财政政策。

By different function of adjusting national economy , the fiscal policy is divided into positive fiscal policy ( PFP ) and moderate fiscal policy ( MFP ) .

个人所得税是我国的重要税种之一，它具有组织财政收入和调节收入分配双重功能。

The personal income tax is one of the important taxes in our country , it has the dual function of organizing financial income and adjusting income distribution .

个人所得税因其具有聚集财政收入和调节收入分配的两大基本职能，而受到世界各国的普遍重视。

Abstract : Individual income tax revenue is high-valued commonly in the world since it has two basic functions to gather financial income and govern the income distribution .

各国政府为走出经济低谷，纷纷动用相应的货币政策和财政政策来调节宏观经济。

These countries use respectively the corresponding monetary policy and the financial policy to adjust the macroscopic economy , in order to go out the economical trough of wave .

个人所得税作为一种面向个人直接征收的税种，在组织财政收入和调节收入分配等方面发挥着越来越重要的作用。

As one of the taxes which collect the tax of individuals , individual income tax plays an increasingly important role in organizing fiscal revenue and regulating income distribution .

个人所得税是世界上大多数国家的主体税种之一，承担着组织财政收入、调节收入分配、调节经济运行的重要作用。

Personal income tax is one of the main taxes in most countries , bear the organizational revenue , regulating income distribution , an important role in regulating the economy running .

根据财政政策在调节社会总供给和总需求方面的不同功能，分为平衡财政政策、盈余财政政策和赤字财政政策三种类型。

According to its function of adjusting social total supply and total demanding , it is divided into three types : balance financing policy , surplus financing policy and deficit financing policy .

其本质是国家凭借政治权力参与国民收入的分配、再分配；其目的是集中财政收入，调节国民经济。

Its essence is to participate in the national income distribution and redistribution in virtue of the national political power ; Its purpose is collecting financial income to adjust to the national economy .

这种税制模式曾在我国十多年的税收实践历程中，对组织财政收入、调节个人收入分配等起到了不可忽视的作用。

The mode of classified income tax system has had played an important role in organizing financial income and adjusting personal income distribution in more than 10 years tax practice of our country .

我国自1994年开始实施的个人所得税制，在筹集财政收入、调节收入分配、促进经济增长等方面起着积极作用。

Eversince 1994 , China began to adopt individual income tax which has played an active part in the collection of financial revenue , adjustment of income allocation and promotion of economic growth .

税务部门（包括国税系统和地税系统）作为政府机构的重要组成部分，承担着组织财政收入、调节社会经济等重要职能。

Revenue department ( including national and local tax systems ), undertakes major functions , such as increasing state revenue and regulating social economy , as one of the important part in government organizations .

我国个人所得税开征于1980年，并于1993年进行了改革。改革后的个人所得税为增加财政收入、调节个人收入起到了重要作用。

Chinese individual income tax had been imposed in 1980 , and reformed in 1993.The reformed individual income tax had played an important role in increasing government fiscal revenue and regulating income distribution relationship .

财政政策作为调节社会分配关系、促进公正与公平的物质基础和重要工具，在构建和谐社会过程中具有不可替代的作用。

The financial policy , as the material base and important tool for adjusting social distribution relations and promoting fairness and justice , has the unsubstituted effect in the process of constructing the harmonious society .

我国于1980年开征个人所得税，实行分类征收的税制模式。多年来，个人所得税在组织财政收入、调节收入分配等方面发挥了较好的作用。

China began to levy personal income tax in 1980 , and its mode & scheduler system of taxation have played an important role in realizing fiscal revenue and adjusting income distribution Over the years .

最后分别从保证地方财政收入、调节贫富差距和推进城市化建设等三方面论述了开征房产税的影响。

Finally , this paper demonstrates the impacts of house property tax in the angle of ensuring the local fiscal revenues , narrowing the gap between the poor and the rich and speeding up the urbanization .

证券市场税收政策的目标主要是筹集财政收入、调节资金流向、维护社会公平和控制交易成本及调节交易频率。

The aim of the securities tax is mainly about raising fiscal income , regulating the fund circulation , safeguarding the justice in society and controlling the cost of transaction , adjusting the frequency of deal .

我国现行医疗卫生服务距离经济学意义上效率与公平目标的要求，尚存在相当程度的差距，制定适当的相关财政政策予以调节十分必要。

There is a great gap between China 's current medical service and the efficiency and fairness goals of the true economic significance . So it is absolutely necessary for us to formulate relevant adjustable fiscal policy .

目前，企业所得税已跃居我国的第二大税种，在增加国家财政收入、调节经济杠杆以及促进经济发展的进程中发挥了极其重要的作用。

Currently , corporate income tax has turned into the second largest item of taxation . It has played a vital role in the process of increasing the state tax revenue , regulating economic levers , promoting economic development .

公共财政支出在调节收入分配的某些功能上不完善，导致公共财政支出以调节居民收入分配为名，以为部分群体谋利益为实的结果。

Income distribution of Public financial expenditure are imperfect on some of the features , resulting in public financial expenditure to adjust the income distribution under the pretext that to seek benefits for some groups as the real results .

房地产业目前是我国的支柱产业之一，高效、完备的房地产税收制度是政府筹集财政收入、调节经济运行和收入分配的重要工具。

The real estate industry is currently one of the pillar industry in China , the efficient and complete real estate tax system is to raise the government financial income , regulating economic operation and the important tool of income distribution .