摘 要
我国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国由世界上收入分配最平等的国家逐渐地转变为目前的收入分配最不平等的国家之一。收入分配领域逐渐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。目前中国的基尼系数一直在高位徘徊，影响收入分配的因素已经制度化，为了让经济不断发展，社会和谐安定，必须增加改革的力度，增进改革的步伐。
若要缩小我国的收入分配差距问题，必须对我国的财政制度加以改革，政府作为再分配的主体，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，反贫困措施等政策实施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。但是在我国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，也就是说加大了收入分配差距。
本文共分为六部分。
第一部分为绪论。主要阐述了研究我国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的研究现状，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，并且以西方当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，其中福利经济学收入分配理论主要介绍了基尼系数的计算方法及作用。
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。再者简述了马克思主义学说中的收入分配理论，并由马克思主义经济学演化到当代社会经济收入分配。
第三部分介绍了我国现阶段收入分配差距问题分析，本章继承了前人的研究方法，从四个方面系统的剖析了我国收入分配差距问题的表现，各阶层、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特别突出，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，笔者认为导致收入差距过大的原因是我国的体制问题。首先我国的税制改革不到位，其次是劳动收入在国民收入比重偏低，再者我国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国的影响和启发。
第六部分介绍了我国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，探索缩小我国收入分配差距的问题的财税对策。对于税种的体制改革，从各个涉及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，提供更加平等的教育机会，制定更加合理的最低工资保障制度等。
关键词：
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 systembased 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 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 distribution 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 social 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. Developed 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 system, 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 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 evolution 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 welfare 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 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 analyzes 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.
The 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 not 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, 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 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 countermeasures. 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 insurance 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
1.2 相关文献综述
1.2.1 国外研究现状
1.2.2 国内研究现状
1.3 研究的思路及方法
1.4 论文的创新及不足
第 2 章 收入分配的理论基础
2.1 西方当代的收入分配理论
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 马克思主义学说中的收入分配理论
第 3 章 我国现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 改进教育保障体系
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
参考文献
致 谢
