摘要
Abstract
Common prosperity is the fundamental principle of socialism with Chi-nese characteristics,the embodiment of socialist superiority,and the common ex-pectation of the people.Tax is the main means of the second distribution,and the tax system plays an important role in promoting common prosperity.Therefore,China's tax system should balance fairness and efficiency to provide institutional guarantee for the solid promotion of common prosperity.Based on a comprehensive understanding of the goal of common prosperity,this paper analyzes the problems of the current tax system structure in regulating income distribution,and on this basis,study the correlation between the tax system structure and income distribu-tion,as well as the impact of various taxes on income distribution.It has put for-ward suggestions on continuing to deepen the reform of individual income tax,ad-just the scope of consumption tax collection,improve the way of consumption tax valuation,promote the property tax collection,levy inheritance tax in due time,and improve the relevant supporting systems,so as to provide reference for building a tax structure conducive to promoting the realization of the goal of common prosperity.关键词
共同富裕/税收/税制结构Key words
Common Prosperity/Tax/Tax System Structure分类
管理科学
