| 建构“第三次分配”的税制环境 |
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| 引用本文： | 魏巍.建构“第三次分配”的税制环境[J].淮北职业技术学院学报,2009,8(6):125-127. |
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| 作者姓名： | 魏巍 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥,230039 |
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| 摘 要： | 随着中国市场经济的发展，贫富差距的出现已经成为不争的事实。作为第一、第二次分配重要补充的第三次分配，在现阶段有其存在的必然性，有利于缩小贫富差距，促进社会稳定，实现社会真正的公平。但第三次分配在现阶段还存在许多问题，文章从税法角度着力于探讨如何完善第三次分配的税制环境，以期更好地促进第三次分配的发展。
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| 关 键 词： | 第三次分配 慈善捐赠 税制环境 税收优惠 |
Constructing the Tax Environment of the Third Distribution |
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| WEI Wei.Constructing the Tax Environment of the Third Distribution[J].Journal of Huaibei Professional and Technical College,2009,8(6):125-127. |
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| Authors: | WEI Wei |
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| Abstract: | With the development of market economy in China, the gap between the poor and the rich is becoming absolute. The third distribution, as an important supplement to the first and the second distribution, is necessary to exist at present. It helps to narrow the gap between the poor and the rich, promote the stability of society and realize the true fair. However, there are still many problems in the third distribution now. This paper, from the perspective of tax law, aims to study how to perfect the tax environment of the third distribution, in hopes of better promoting the development of the third distribution. |
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| Keywords: | the third distribution charity donation tax environment tax incentive |
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