Research On The Function Of Adjusting Distribution In Financial And Tax Law

With the economic development and profound changes in the society,income distribution gap has become an increasingly urgent issue.The fiscal and taxation laws that regulate the distribution have a natural advantage in addressing the issue of income distribution.There are few theoretical studies on the adjustment and distribution functions of the fiscal and taxation laws,while the existing ones can no longer meet the needs of practical issues and require further research and improvement.The first chapter of this paper puts forward the significance of the study on the adjustment and distribution functions of the fiscal and taxation laws.According to the analysis of the theory of distributive justice and public property law,a discussion on the current adjustment objects and the summary of history of the adjustment and distribution system.The necessity of studying the general theory of fiscal and tax law regulating the distribution function has been proved.The second chapter seeks to conduct an overview of the implementation of the adjustment and distribution functions in China.In addition to clarifying the obstacles in legislative and implementation mechanisms from the perspective of the "three distributions," it also analyzes the impact of the tax reform,in which business tax was replaced with VAT,on the adjustment and distribution functions of the fiscal and taxation laws.The third chapter seeks to introduce useful experiences that can be learned in the field of individual tax,transfer payments,inheritance tax,gift tax,and philanthropic fiscal and taxation preferences in the Taiwan region of China,the United States,and Sweden.The fourth chapter calls for a change of legislative thinking with regard to fiscal and taxation laws by pushing forward a change in ideas.Regarding the improvement of the legislation,it suggests rationally allocating fiscal and taxation legislative powers,enlisting inheritance and gift taxes,accelerating Tax-for-Fees reform in social security,improving preferential tax policies for charity,and formulating basic laws and regulations on finance and taxation.After affirming the inevitability of the income distribution gap,a detailed path is put down in order to realize the adjustment and distribution functions of the above-mentioned fiscal and taxation laws.