问题 问答题 简答题

试述发达国家财政的收入分配职能。

答案

参考答案:

财政的收入分配职能是指通过财政的收支活动,对由市场机制形成的贫富悬殊的个人收入进行再分配,以实现年社会公认的收入分配公平的社会目标。政府对收入分配的调整主要是依靠税收和转移支付来进行的。通过税收把一些人的一部分收入征收过来,然后再通过转移支付把一部分收入转移给另一些人,从而在个人之间调整收入的分配。财政收入分配职能在运用上采取的方式主要表现为:

(1)通过财政机制在个人之间进行收入的转移。这种转移可以为:一是高收入者与低收入者之间进行收入的转移;二是在有工作者与无工作者之间进行收入的转移。所得税是一个主要的财政工具,其中个人所得税实行累进税率,通过税收负担的调整,可以减轻市场分配中收入悬殊的程度,还可以通过较高的边际税率对高收入者征收较高的税收。

(2)通过财政机制对最低收入者给予补助。在发达国家中,运用财政机制对低收入者的补助主要有两种方式:一是实行负所得税制度;二是实行工资税补贴。

解答题
单项选择题

It was two years ago today that the hunting ban came into force, supposedly ending centuries of tradition. However, the law has been an unmitigated failure—not that either side is shouting about it.

It was a nightmare vision that struck fear and loathing into the hearts of millions. When the hunting ban became law, it was said, 16,000 people would lose their jobs, thousands of hounds would be put down, rotting carcasses would litter the countryside, hedgerows would disappear, riders would face on-the-spot fines, law-abiding people from doctors to barristers would be dragged from their horses and carted off to prison, while dog owners would be prosecuted if their mutt caught a rabbit.

These were just some of the claims as desperate countryside campaigners battled to save their sport in the lead—up to the hunting ban, which Labour rammed into law using the Parliament Act on November 18, 2004.

For many, the fears were real. Others exaggerated as they fought an increasingly aggressive anti-hunting lobby which had rejected acres of independent evidence affirming that hunting is the most humane way of killing foxes. In the battle to "fight prejudice, fight the ban", every emotive argument was deployed.

For its part, the anti-hunting brigade extravagantly claimed that the ban would put an end to the rich parading in red jackets. A senior Labour MP, Peter Bradley, admitted in this newspaper that it was, as many suspected, about "class war" . He lost his seat shortly afterwards. But people in red coats did not disappear.

In fact, none of the forecasts came true. What did happen was something nobody had predicted, the spectacular revival and growth of hunting with hounds. In short, the hunting ban has been a failure.

Today, on the second anniversary of the ban’s coming into force on February 18, 2005, new figures show that participation in the sport has never been higher. It is so cheerful that two new packs have been formed, something that has not happened for centuries.

They include the seductively named Private Pack, set up by the financier Roddy Fleming in Gloucestershire. It operates on an invitation-only basis, a sort of hunting private members’club. This can only mean one thing: like it or not, hunting is cool. Young people are taking it up, enticed by the element of rebellion and the mystique of what actually happens as hunts attempt to keep within the law.

The hunting ban has been a complete failure because().

A. the hunting has never been stopped but has instead flourished

B. the government has been short of hands to enforce the law

C. the law makers failed to see hunting as a long-time tradition

D. the ban aimed to protect the interests of the upper-class only