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Expand The Proportion Of Middle-income Tax Measures

Posted on:2006-10-31Degree:MasterType:Thesis
Country:ChinaCandidate:H G LiFull Text:PDF
GTID:2206360152488203Subject:Public Finance
Abstract/Summary:PDF Full Text Request
With the foundation of the market economy in China, the situation of the social fortune and income distribution is more and more unfair after we implement the policy of opening and reform, which would hamper our aim to common rich. In report at 16th CPC congress on Nov 8,2002,our government decided to deepen the reform of the income distribution system, rationalizing the relations of income distribution bears on the immediate interests of the general public and the display of their initiative. In redistribution, we should pay more attention to fairness and strengthen the function of the government in regulating income distribution to narrow the gap if it is too wide. We should standardize the order of income distribution, properly regulate the excessively high income of some monopoly industries and outlaw illegal gains. Bearing in mind the objective of common prosperity, we should try to raise the proportion of the middle-income group and increase the income of the low-income group. As one of the important controlling tools and means on social economy of government, tax plays an increasing role on adjusting fortune and income distribution and the fluent development of the economy.The role of tax in how to expand the proportion of the middle-income group is this paper's core. Firstly, we study the situation of income distribution with demonstration and the significance of raising the proportion of the middle-income group; secondly, on the basis of the theory abut the relation between tax and fortune distribution, we analyze the tax's target, position and role in regulating income. In addition, we study the practical effect of the present tax system of China on income distribution and some faults in tax institution; in the last part, we discuss several hot topics in this field, for example, the relation of justice and efficiency, the impartiality of tax and the role of regulation, the national standard and the diversified tax system etc. what is more, we put up a series of detail solution from the cooperation of the main taxes and the subordinate taxes, the optimization of our levy system and the improvement of the social economic environment.As have discussed above, we could draw the conclusion that the aim of tax system reform is the realization of justice under the principle of efficiency and impartiality. Marketlization and optimal governmental regulation is the basis of erecting a sound tax system. Of course, the issue of how to expand the proportion of the middle-income group is a complicated program which includes many other kinds of means to shape the rational structure of our society.
Keywords/Search Tags:the middle-income group, tax system reform, distribution, government policy
PDF Full Text Request
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