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1、当前中国收入分配差距问题探究,财政税收论文本篇论文目录导航：【题目】 当前中国收入分配差距问题探究【第一章】【第二章】【第三章】【第四章】【第五章】【第六章】【结论/以下为参考文献】 摘 要 我们国家的收入分配制度是以按劳分配为主体、多种分配方式并存的收入分配制度。回看历史，改革开放以来，由计划经济体制向市场经济体制转变，市场经济带动了全国经济增长，另一个明显的结果却是我们国家由世界上收入分配最平等的国家逐步地转变为当前的收入分配最不平等的国家之一。收入分配领域逐步显现出收入分配不公，分配秩序混乱等严重的经济问题与社会问题这都会影响到国家政局稳定与经济发展。当前中国的基尼系数一直在高位彷徨，影
2、响收入分配的因素已经制度化，为了让经济不断发展，社会和谐安宁，必须增加改革的力度，增进改革的步伐。 若要缩小我们国家的收入分配差距问题，必须对我们国家的财政制度加以改革，作为再分配的主体，对缩小收入分配差距具有重大的作用。发达国家的税收政策，社会保障体系，支持教育，反贫困措施等政策施行后能够起到明显地缩小收入分配差距的效果，尤其是税制的设置起到了很关键的作用。但是在我们国家税制的设置没有起到缩小收入差距的作用，有的税制政策反而加大了收入分配的不公，也就是讲加大了收入分配差距。 本文共分为六部分。 第一部分为绪论。主要阐述了研究我们国家收入分配差距问题的背景和意义、国内外对收入分配问题及财税对策
3、的研究现在状况，为以后的文章做铺垫。 第二部分内容主要概述了收入分配的理论基础，介绍了收入分配演化的三个历史进程，并且以西方现代的主要分配理论为主要阐述对象，概述了有关福利经济学收入分配理论、发展经济学的收入分配理论、新制度经济学的收入分配理论，华而不实福利经济学收入分配理论主要介绍了基尼系数的计算方式方法及作用。 新制度经济学的收入分配理论介绍了合理的制度设计的重大作用。再者简述了主义学讲中的收入分配理论，并由主义经济学演化到现代社会经济收入分配。 第三部分介绍了我们国家现前阶段收入分配差距问题分析，本章继承了前人的研究方式方法，从四个方面系统的分析了我们国家收入分配差距问题的表现，各阶层、
4、行业间、城乡间、地区间的收入差距不断扩大，尤其是各阶层间的收入差距十分突出，引发人们的普遍不满情绪。 第四部分析导致收入分配差距过大的原因。本章透过经济现象，分析了隐藏在背后的本质问题，经过分析，笔者以为导致收入差距过大的原因是我们国家的体制问题。首先我们国家的税制改革不到位，其次是劳动收入在国民收入比重偏低，再者我们国家社会保障体系不健全，最后官员腐败与灰色收入现象严重。 第五部分概述了发达国家缩小收入分配差距所采取的政策，首先介绍了几个主要发达国家缩小收入分配差距的政策，包括美国、英国、日本、法国和德国缩小收入分配差距的财税对策，紧接着介绍了发达国家的实践政策对我们国家的影响和启发。 第六
5、部分介绍了我们国家解决收入分配问题的财税对策。本章从税收制度和社会保障体系两个方面着手，探寻求索缩小我们国家收入分配差距的问题的财税对策。对于税种的体制改革，从各个牵涉收入分配差距方面提出了相关的税种改革对策，同时健全社会保障体系，包括建立城乡一体化的社会保障体系，为农民提供更健全的养老、医疗保险等，提供愈加平等的教育时机，制定愈加合理的最低工资保障制度等。 本文关键词语： 收入分配差距问题 理论基础 发达国家 财税政策 Abstract The income distribution system of our country is the income distribution syste
6、mbased on the distribution of labor and the distribution of various modes. Looking backto the history, since the reform and opening up, from the planned economic system tomarket economic system and the transformation, market economy led to the nationaleconomic growth, another obvious result is that
7、China s income distributions in theworld the most egalitarian countries gradually change is one of the current incomedistribution is the most unequal country. The distribution of income gradually showsthe distribution of income, the serious economic issues and social problems which arethe distributi
8、on disorder and so on. It will affect the political stability and economicdevelopment of the country. At present, China s Gini coefficient has been high in thewandering, the factors of affecting the distribution of income has beeninstitutionalized, in order to make the economic development and socia
9、l harmony andstability, must increase reform strength, enhance the pace of reform. To reduce the income distribution gap in China, we must reform the financialsystem of our country, the government as the main body of redistribution, and have amajor role in narrowing the income distribution gap. Deve
10、loped countries the taxpolicy, social security system, support for education, anti-poverty measures andpolicies after the implementation of the can to significantly reduce the effect ofincome distribution gap, especially in the setting of tax to the crucial role. However,in the setting of our tax sy
11、stem, there is no function to narrow the income gap. Sometax policies increase the inequality of the income distribution, which means that theincome distribution gap is increased. This paper is divided into six parts. The first part is an introduction. Mainly describes the background andsignificance
12、 of the study of income distribution gap problem, research status onincome distribution problems and Fiscal Policies, laying the groundwork for a futurearticle. The second part outlines the main content of the income distribution theoryfoundation, introduces the three historical process in the evolu
13、tion of incomedistribution, and to the contemporary western main distribution theory is mainlyexpounds the object, an overview of the income distribution theory of welfareeconomics theory of income distribution, development economics, new institutionaleconomics theory of income distribution, which w
14、elfare economics theory of incomedistribution mainly introduces the Gini coefficient calculation method and effect. Theincome distribution theory of the new institutional economics introduces theimportant function of the reasonable system design. In addition, the theory of incomedistribution in the
15、Marx doctrine is briefly introduced, and the economic incomedistribution of the contemporary society by Marx economics is evolved. The third part introduces the issue of income distribution gap analysis at thisstage.This chapter inherited the previous research methods, from four aspects, thepaper an
16、alyzes the problem of gap of income distribution in our country, in all sectors,industries, between urban and rural areas and regional income gap is widening,especially between the various levels of income gap is particularly prominent, hasaroused people s widespread dissatisfaction with the mood. T
17、he forth part analyzes lead to the distribution of income gap is too big reason. Through economic phenomena chapter analyzes the nature of the problem hiddenbehind, after analysis, the author of the opinion that the income gap is too largebecause of the institutional issues. First of tax reform is n
18、ot in place, followed by thelow proportion of labor income in national income, moreover social security systemis not perfect, the last official corruption and gray income is serious. The fifth part outlines the policy of income distribution to narrow the gapbetween the developed countries have taken
19、, first introduced to narrow the gap inincome distribution policies of several major countries, including the United States,Britain, Japan, France and Germany, Fiscal Policies of the income distribution tonarrow the gap, tight then introduced the practice of policies of developed countrieson China s
20、 influence and inspiration. The sixth part describes the country to solve the problem of income distributionand taxation countermeasures. This chapter started from the tax system and socialsecurity system is two aspects to explore the narrow gap of income distribution andtaxation issues countermeasu
21、res. For the tax system reform, from all aspects related tothe distribution of income disparity proposed tax reform-related measures, at the sametime improve the social security system, including the establishment of urban andrural social security system, providing a more robust pension, medical ins
22、urance forfarmers, to provide more equal educational opportunities to develop a morereasonable minimum wage protection system. Key Words: Disparity in Income, Theoretical foundation, Developed country, Finance andTaxation measures 目 录 摘 要 ABSTRACT 目 录 第 1 章 绪论 1.1 选题的背景及意义 1.1.1 选题的背景 1.1.2 选题的意义 1.
23、2 相关文献综述 1.2.1 国外研究现在状况 1.2.2 国内研究现在状况 1.3 研究的思路及方式方法 1.4 论文的创新及缺乏 第 2 章 收入分配的理论基础 2.1 西方现代的收入分配理论 2.1.1 福利经济学收入分配理论 2.1.2 发展经济学的收入分配理论 2.2 主义学讲中的收入分配理论 第 3 章 我们国家现前阶段收入分配差距问题分析 3.1 各阶层收入分配差距突出 3.2 行业间收入差距明显 3.3 城乡间收入差距不断扩大 3.4 地区间收入差距不容忽视 第 4 章 收入分配差距过大的原因 4.1 分配体制改革不到位 4.1.1 税制改革不到位 4.1.2 劳动收入在国民收
24、入比重偏低 4.1.3 社会保障体系不健全 4.2 官员腐败与灰色收入 第 5 章 发达国家缩小收入分配差距的财税政策 5.1 美国缩小收入分配差距的财税政策 5.2 英国缩小收入分配差距的财税政策 5.3 日本缩小收入分配差距的财税政策 5.4 法国缩小收入分配差距的财税政策 5.5 德国缩小收入分配差距的财税对策 5.6 发达国家缩小收入分配差距对策的启示与政策建议 5.6.1 发达国家调节收入分配差距对策的启示 5.6.2 发达国家的政策对中国调节收入分配差距的若干政策建议 第 6 章 解决收入分配问题的财税对策 6.1 税制改革 6.1.1 个人所得税 6.1.2 企业所得税 6.1.3 财产税 6.1.4 遗产税 6.1.5 资源税 6.1.6 消费税 6.2 健全社会保障体系 6.2.1 完善养老保障体系 6.2.2 改良教育保障体系 6.2.3 改善医疗保障体系 6.2.4 制定最低工资保障制度 结 论 以下为参考文献 致 谢