税务研究

基于血缘和姻亲关系的第四次分配是对现有三次分配制度的重要补充。当前，第四次分配制度面临缺乏系统的税收制度和政策安排、对赡养人给予的税收优惠有待增加、财产继承以及财产赠与相关的税收制度建设有待完善等约束，制约了其作用的有效发挥。为此，应构建“四位一体”收入分配制度、完善赡养支出税收激励、推进调节财产继承的税制建设、完善财产赠与相关的税收制度建设，进而构建更加规范有序的第四次分配制度，优化收入分配格局。

The fourth income distribution based on blood and marital relationships, serves as a vital supplement to the existing three-tier income distribution system. At present, the fourth income distribution faces several constraints, including the lack of systematic tax systems and policies, insufficient tax incentives for caregivers and supporters, and inadequate development of tax systems related to property inheritance and property transfers. These constraints limit the effective functioning of the fourth income distribution. Thus, this paper puts forward suggestions including establish an “four-in-one” integrated income distribution system, improving tax incentives for care-giving expenses, advancing the development of tax systems regulating property inheritance, and refining tax systems related to property transfers, so as to institutionalize the fourth income distribution and promote a more equitable and orderly income distribution structure.