The reasons for the uneven distribution and how to give full play to the role of fiscal taxation

Finance and taxation are one of the most direct means of social income redistribution, and have an important impact on income redistribution.

The impact of finance on income redistribution is reflected in the control of wealth redistribution through taxation and fiscal spending. For groups with higher incomes and a high tendency to accumulate wealth, they can reduce their income or wealth accumulation by strengthening taxation, so as to achieve income redistribution. Conversely, for people with lower incomes or social security needs, income can be redistributed through fiscal spending.

The impact of taxation on income redistribution lies in its ability to redistribute wealth through tax rates and tax bases. **Income redistribution can be achieved by establishing a progressive tax rate, that is, the tax rate of high-income groups is higher than that of low-income groups.

**It can also promote the economic activities of specific groups or encourage the development of social welfare undertakings through tax reductions or tax reductions. In terms of tax policy, policymakers also need to weigh the relationship between economic growth and social equity, and achieve balanced economic and social development through reasonable tax strategies.

There are certain deviations and uncertainties between fiscal and tax policies and the effect of income redistribution. On the one hand, the operation and implementation of fiscal and tax policies are affected by political, economic, cultural and other factors, and the willingness and ability of the government will also affect the effectiveness of policy implementation. On the other hand, the implementation effect of fiscal and tax policies also needs to be accumulated and repeatedly verified over a long period of time, and its effect may lag and fluctuate.

Finance & Taxation

Finance and taxation are one of the effective means to achieve social income redistribution. ** Through the adjustment of tax groups and tax strategies, we can promote a more equitable redistribution of social income and achieve coordinated economic and social development. Fiscal and taxation policies are important means to achieve social income redistribution.

** It is necessary to formulate reasonable policies according to the actual social and economic conditions, pay attention to the effect and impact of policy implementation, and ensure the fairness and effectiveness of income redistribution.

Wrong, taxes are state.

Reasons: 1. From the definition of taxation.

Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and gratuitously in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law. Taxation is a very important policy tool.

2. From the perspective of the essence of taxation.

Taxation is the most important form of revenue for the state's public finance. The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society.

3. From the perspective of the characteristics of taxation.

The subject of taxation is the state, and no institution or group has the right to collect taxes; The state is taxed on the basis of its political power; The purpose of taxation is to meet the financial needs of the State; The object of tax distribution is the social surplus product M, which cannot be taxed on C (means of production) and V (remuneration of laborers); Taxation is mandatory, gratuitous, and fixed.

1. Characteristics of taxation:

First, the subject of taxation is the state, and no institution or group has the right to collect taxes;

second, the state is taxed on the basis of its political power;

Third, the purpose of taxation is to meet the financial needs of the state;

Fourth, the object of tax distribution is the social surplus product M, which cannot be taxed C (means of production) and V (remuneration of laborers);

Fifth, taxation has the characteristics of mandatory, gratuitous and fixed.

2. The concept of tax law:

Tax law refers to the sum of the laws and norms formulated by the competent state organs on the relationship of rights and obligations formed in the process of adjusting the distribution of taxes.

First of all, the so-called competent state organs in China are the National People's Congress and its Standing Committee.

The subject of tax law can be enacted by local legislatures.

Authorized administrative authorities.

Second, the object of adjustment of the tax law is the relationship of rights and obligations formed in the distribution of taxes, rather than the direct relationship of tax distribution.

Thirdly, tax law can be broadly and narrowly. Broadly speaking, tax law is the sum of various tax legal norms, that is, a legal system composed of tax substantive law, tax procedure law, tax dispute law, etc. In a narrow sense, tax law refers to tax laws that have been formally legislated by the highest authority of the state, such as China's individual income tax law, tax collection and management law, foreign-invested enterprises and foreign enterprise income tax law, etc.

3. Law is the form of taxation. The reason why taxation takes the form of law is determined by the nature and characteristics of taxation and law.

1) From the perspective of the essence of taxation, taxation is the distribution relationship of social surplus products formed between the state and taxpayers, with the state as the main body. The distribution relationship reflected in taxation can only be realized in the form of law.

2) From the perspective of formal characteristics, taxation has the characteristics of mandatory, gratuitous and fixed. Among them, gratuitous is its core, and compulsion is its basic guarantee.

3) From the perspective of taxation function, regulating the economy is an important aspect. With its authority, fairness and standardization, the law has become the best way to reflect the tax rules.

The primary distribution is made by the market in accordance with the principle of efficiency. The most typical examples are the wage income of urban workers and the income of rural people engaged in agricultural labor;

The second distribution is carried out by ** in accordance with the principle of fairness and efficiency, focusing on the principle of fairness, through taxation, social security expenditures, etc. For example, personal income tax and various subsidies for farmers;

The third distribution is a distribution made through voluntary donations from individuals, driven by moral forces. For example, disaster relief funds raised through social donation activities.

Therefore, the regulation of the distribution order by the tax policy mentioned in the title belongs to secondary distribution.