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| 书 名： | 中国税收制度的收入分配效应 | ||||
| 英 文 名： | THE IMPACT OF TAX INSTITUTION ON INCOME DISTRIBUTION IN CHINA | ||||
| 作 者： | 万海远 李实 孟凡强 | ||||
| I S B N： | 978-7-5201-3647-1 | ||||
| 关 键 词： | 税收制度 税制改革 收入分配效应 收入分配调节 收入差距 中国 | ||||
| 出版日期： | 2018-10-01 | ||||
中文摘要
本书利用中国住户收入调查数据（CHIPS），研究了我国税收制度的收入分配效应及其动态变化，分析了主要税种对居民收入分配的影响。发现增值税、消费税和其他间接税主要表现为累退性特征，个人所得税为累进性税收，而企业所得税和财产税的收入分配效应取决于税负归宿。总体看，我国税收制度甚至在一定程度上扩大了居民收入差距。
文章列表
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CommonID:DIR_70508670,ID:10403589,SiteID:14,Type:formerAidText,Code:null,ParentId:0,InnerCode:630800,name:序言,ShortName:null,SubName:null,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:10402973,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:10403587,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:45.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:序言,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:序言,_RowNo:2
CommonID:DIR_70508671,ID:10403596,SiteID:14,Type:formerAidText,Code:null,ParentId:0,InnerCode:630801,name:内容提要,ShortName:null,SubName:null,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:10402973,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:10403593,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:45.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:内容提要,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:内容提要,_RowNo:3
CommonID:DIR_70508672,ID:10403608,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630802,name:第一章 社会主义市场经济下的税制改革,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:税收制度是国家财政政策、经济体制与法律规则的综合载体，是国家治理的重要抓手和助推器。税收是国家治理的物质起点，没有税收便没有国家治理。国家治理体系的完善与国家治理能力现代化的实现，离不开现代税收制度的参与。新中国成立以来，我国的税收管理体制经历了一系列变革，逐步形成了较为规范的政府—企业关系和政府间财政关系。,AbstractEN:,KeyWords:60475,39153,4401,177251,462323,462324,EKeyWords:60476,39155,3912,462326,462327,462332,SubjectWords:,LiteratureId:10403599,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_001,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:45.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:26,ShowType:putong,LogoID:0,PdfID:10403615,DownCount:10,AuthorInfos:{"郝宇彪":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:社会主义市场经济下的税制改革,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:社会主义市场经济下的税制改革,_RowNo:4
CommonID:DIR_70508685,ID:10403658,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630803,name:第二章 中国居民收入分配现状与趋势,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:本章将从收入差距的度量指标出发，讨论当前我国收入分配研究中存在的问题，并对我国收入分配差距的变化趋势进行判断，由此得出相关结论。,AbstractEN:,KeyWords:20121,6732,41289,400877,139052,EKeyWords:20128,20158,36479,462361,462362,SubjectWords:,LiteratureId:10403650,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_002,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:45.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:54,ShowType:putong,LogoID:0,PdfID:10403662,DownCount:14,AuthorInfos:{"万海远":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:中国居民收入分配现状与趋势,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:中国居民收入分配现状与趋势,_RowNo:5
CommonID:DIR_70508694,ID:10403690,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630804,name:第三章 整体税制的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:作为最为重要的收入再分配政策之一，税收制度在为政府筹集资金的同时，还承担着调节收入分配、缩小贫富差距的重要作用。那么从调节收入分配的视角来看，我国整体税制结构的作用发挥究竟如何？当前的税制结构有没有起到有效调节收入分配的应有作用？这一作用的变化趋势是怎样的？本章将利用宏微观数据对上述问题进行研究，并回应社会公众所广泛质疑的税收再分配效应问题。,AbstractEN:,KeyWords:462387,6732,205436,20838,324270,EKeyWords:462388,20158,75407,309824,462396,SubjectWords:,LiteratureId:10403683,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_003,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:46.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:40,ShowType:putong,LogoID:0,PdfID:10403694,DownCount:17,AuthorInfos:{"孟凡强":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"万海远":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:整体税制的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:整体税制的收入分配效应,_RowNo:6
CommonID:DIR_70508722,ID:10403738,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630805,name:第四章 个人所得税的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:本章对我国个税制度的收入再分配功能进行了研究。由于个税的征收依据就是收入本身，它对收入分布的影响也是最为直接的。不过，由于实际缴纳个税的人数比例较低，个税效果并没有欧美发达国家那么明显。中国的个税制度是随着经济发展而不断变化的，因而本章的测算主要集中于“个税制度”与“收入分布”分别对个税收入分配功能的影响，即什么样的税制在什么样的收入分布条件下会发挥更好的收入再分配效果。,AbstractEN:,KeyWords:54981,6732,49184,75405,323400,EKeyWords:100635,20158,51738,75407,452459,SubjectWords:,LiteratureId:10403733,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_004,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:46.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:46,ShowType:putong,LogoID:0,PdfID:10403745,DownCount:14,AuthorInfos:{"詹鹏":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"万相昱":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:个人所得税的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:个人所得税的收入分配效应,_RowNo:7
CommonID:DIR_70508738,ID:10403787,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630806,name:第五章 企业所得税的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:本章的研究结果表明，当税负全部由资本所有者承担时，企业所得税表现出的累进性最为明显，而当税负越来越多地转嫁给消费者时，其累进性越来越弱。在税负假定由资本所有者和消费者各承担一半时，企业所得税表现出累退性的特征，对于收入分配会产生逆向调节作用。,AbstractEN:,KeyWords:64580,6732,442215,462433,20838,EKeyWords:326604,20158,462434,462435,462436,SubjectWords:,LiteratureId:10403775,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_005,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:46.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:15,ShowType:putong,LogoID:0,PdfID:10403789,DownCount:10,AuthorInfos:{"吴彬彬":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"孟凡强":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:企业所得税的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:企业所得税的收入分配效应,_RowNo:8
CommonID:DIR_70508760,ID:10403835,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630807,name:第六章 房产税的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:从房产税直接影响的角度看，它的收入分配功能比较乐观。由于现行税种中绝大多数间接税都是累退的，低收入群体承担了更多税收，几乎只有个税的实际税率是累进的。虽然房产税的预期再分配效果只有个税的1/3至1/2，但在收入差距处于高位运
行的大背景下，房产税的收入再分配功能仍然具有积极意义。,AbstractEN:,KeyWords:50102,6732,37924,462445,82263,EKeyWords:118375,20158,35187,462446,462447,SubjectWords:,LiteratureId:10403829,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_006,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:46.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:41,ShowType:putong,LogoID:0,PdfID:10403842,DownCount:17,AuthorInfos:{"詹鹏":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:房产税的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:房产税的收入分配效应,_RowNo:9
CommonID:DIR_70508770,ID:10403922,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630808,name:第七章 遗产税的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:遗产继承对财产不平等的影响并不确定，是否缩小或扩大不平等取决于实际死亡个体的家庭结构分布，也与穷人和富人家庭内部的财产分配有关，从全国意义上说，与不同资产区间的死亡率、家庭规模、子女数目、财产规模等因素相关。其中，富人子女数目较少，使得遗产更容易集中到少数人，富人的财产积累速度可能快于穷人，这可能引起不平等的扩大。考虑到拥有巨额财产的中年人正逐渐变老，未来遗产规模将很可能进一步扩大。再加上计划生育政策使得户均子女数目明显减少，未来遗产的累积速度会加快。,AbstractEN:,KeyWords:109905,6732,462450,462452,380583,EKeyWords:109906,20158,421251,100599,462453,SubjectWords:,LiteratureId:10403905,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_007,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:47.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:31,ShowType:putong,LogoID:0,PdfID:10403928,DownCount:15,AuthorInfos:{"詹鹏":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"吴珊珊":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:遗产税的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:遗产税的收入分配效应,_RowNo:10
CommonID:DIR_70508779,ID:10404003,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630809,name:第八章 增值税的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:营业税与增值税同为间接税，都有扩大收入差距的作用。但“营改增”的收入分配效应仍是一个非常值得研究的课题。现有研究多倾向于认为“营改增”有效缩小了收入差距，具有改善国民收入分配的作用。本部分运用最新数据对“营改增”的收入分配效应进行了研究，得到了如下结论：虽然增值税和营业税同为累退性的间接税，但全面“营改增”试点仍然缩小了收入差距，优化了国民收入分配，只是这种优化作用仍较为微弱。从城乡之间的比较来看，虽然“营改增”后增值税对农村居民收入分配的逆向调节作用仍最为显著，但从全面“营改增”试点这一税制改革行为本身来看，其对农村居民收入分配状况的改善效果则是最为明显的，这说明“营改增”在一定程度上有利于缩小城乡间的收入差距。,AbstractEN:,KeyWords:37785,6732,326602,41289,8380,EKeyWords:64582,20158,326603,36479,462458,SubjectWords:,LiteratureId:10403996,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_008,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:47.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:26,ShowType:putong,LogoID:0,PdfID:10404007,DownCount:15,AuthorInfos:{"吴珊珊":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"孟凡强":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:增值税的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:增值税的收入分配效应,_RowNo:11
CommonID:DIR_70508789,ID:10404076,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630810,name:第九章 消费税的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:本章基于中国家庭收入调查（CHIP）2013年微观住户数据，采用传统的税收归宿分析方法、Musgrave和Thin（1949）提出的再分配指数、考察消费税在收入等分组分布的方法测度了消费税对我国居民收入分配的作用方向与程度。研究发现，消费税的征收使我国全国、农村、城镇、流动人口的人均收入基尼系数升高了，说明消费税扩大了我国的收入差距。应调节不同消费品的税率结构，降低低收入群体的平均税负水平，弱化消费税的累退性，逐步增强消费税调节收入分配的功能。,AbstractEN:,KeyWords:6756,6732,38901,41289,4401,EKeyWords:20201,20158,36344,36479,3912,SubjectWords:,LiteratureId:10404065,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_009,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:47.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:16,ShowType:putong,LogoID:0,PdfID:10404079,DownCount:11,AuthorInfos:{"蔡萌":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:消费税的收入分配效应,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:消费税的收入分配效应,_RowNo:12
CommonID:DIR_70508796,ID:10404132,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630811,name:第十章 税制缩小收入差距的国际经验比较,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:发达国家是税制改革方向的引领者，而以发达国家为主的OECD组织在很大程度上代表了发达国家，因此本章将以OECD国家为代表来探讨发达国家的税制状况，并着重以美国、日本和德国作为对比，来寻找发达国家税制改革可供我国借鉴的先进经验。同时，相比于发达国家，我国与新兴经济体国家和转型国家等发展中国家的经济发展阶段和特点更为相近，对这些国家税制改革缩小收入差距经验的总结或许能让我们得到不同的启示与借鉴。,AbstractEN:,KeyWords:25500,41289,33735,462477,7959,EKeyWords:26959,36479,36600,462478,4875,SubjectWords:,LiteratureId:10404124,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_010,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:47.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:16,ShowType:putong,LogoID:0,PdfID:10404138,DownCount:13,AuthorInfos:{"陈基平":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"张也驰":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:税制缩小收入差距的国际经验比较,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:税制缩小收入差距的国际经验比较,_RowNo:13
CommonID:DIR_70508822,ID:10404229,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:630812,name:第十一章 收入分配调节视角下完善税制的对策建议,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10402973,AbstractCH:未来税收制度改革的重点难点是直接税，特别是个人所得税继续改革和居民房地产税以及遗产税开征的问题。在间接税改革方面，则主要借鉴发达国家税制结构，在逐渐减小间接税比例的同时，通过改革降低间接税的累退性，从而防止间接税过度扩大居民间的收入差距水平。,AbstractEN:,KeyWords:462028,462487,4401,31654,373075,41289,EKeyWords:462488,462489,3912,31233,459765,36479,SubjectWords:,LiteratureId:10404210,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120181102X20184290001_011,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2018-12-17 17:31:48.0,ModifyUser:Admin,ModifyTime:2024-03-05 10:12:27.0,HitCount:41,ShowType:putong,LogoID:0,PdfID:10404230,DownCount:15,AuthorInfos:{"万海远":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"李实":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""},"孟凡强":{"Address":null,"Affiliation":null,"Email":null,"Role":null,"Photo":"","Blurb":""}},BookPublishDate:2018-10-01 00:00:00.0,SearchTitle:收入分配调节视角下完善税制的对策建议,ISBN:978-7-5201-3647-1,BookTitle:中国税收制度的收入分配效应,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:收入分配调节视角下完善税制的对策建议,_RowNo:14
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