2013•Journal of Changsha UniversityRequires access

On the Unbalance and Optimization of Tax Structure on Income Distribution Adjustment

Zhan Bo

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Abstract

China's current tax system's failure on income distribution adjustment,mainly originates from the structural unbalance between direct tax and indirect tax,between individual income tax and corporate income tax,between income flow tax and income inventory tax,between labor income tax and non-labor income tax.In order to narrowing the income gap,we must promote the reform of commodity turnover tax,income tax,property tax and others and perfect tax system structure.

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China's current tax system's failure on income distribution adjustment,mainly originates from the structural unbalance between direct tax and indirect tax,between individual income tax and corporate income tax,between income flow tax and income inventory tax,between labor income tax and non-labor income tax.In order to narrowing the income gap,we must promote the reform of commodity turnover tax,income tax,property tax and others and perfect tax system structure.

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Available abstract

China's current tax system's failure on income distribution adjustment,mainly originates from the structural unbalance between direct tax and indirect tax,between individual income tax and corporate income tax,between income flow tax and income inventory tax,between labor income tax and non-labor income tax.In order to narrowing the income gap,we must promote the reform of commodity turnover tax,income tax,property tax and others and perfect tax system structure.

Key concepts: State income tax, Indirect tax, Economics, Gross income, Value-added tax, Tax reform, Dividend tax, Labour economics

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