【备考指南】命题趋势:收入与分配事关社会和谐与人民的安居乐业。在全面建成小康社会的过程中,如何落实好收入分配政策、兼顾效率与公平,发挥财政、税收在维护和实现社会公平、推动经济发展中的作用,显得尤为重要。综观近几年高考试题,这一专题内容历来频繁考查。从考查内容上看,既聚焦对具体知识点(分配方式、财政收支、税收特点及作用等)的认识,又凸显对知识综合运用能力(社会公平与财政、经济发展的关系,财政与人民生活、宏观调控的关系等)的考查,体现 】 【Pro forma Guide Proposition trend: income and distribution related to social harmony and people’s live and work. In the process of building a well-off society in an all-round way, it is particularly important how to implement the income distribution policy, taking efficiency and fairness into consideration, and giving full scope to finance and taxation in safeguarding and realizing social equity and promoting economic development. Looking at recent college entrance examination exams, this topic has always been frequent examination. Judging from the content of the examination, it not only focuses on the knowledge of specific knowledge points (distribution methods, fiscal revenue and expenditure, tax features and functions, etc.), but also highlights the comprehensive utilization of knowledge (social equity and financial, economic development, finance and people Life, the relationship between macro-control, etc.) test, reflect