Chinese Tax On The Income Distribution Regulation Research

Income distribution was concerned in economy fields as an important theory issue by many country's government for a long time, As a transitional trace country, along with the function of market mechanism is restoring and exerting, residents income distribution way in our country was changed from distribution according to one's performance to the way that income was distributed according to one's performance and production factor were combined. The income source of individual channel is extensive, the income level is getting high. Meanwhile, the social wealth is centralizing relatively, Income distribution gap is expanding. If we do not adopt measure to control income gap, and bear the extreme limit to near to toward society dangerous, this is not good for continuance development and social stability, will affect the realization of the construction target of the middle-class family society, this is the background of the theme.The theme mainly researched the adjustment and control of residents income gap in our country, according to basis theory of tax adjustment for income distribution from the function of tax to income adjustment angel. First, the article analyzed and summarized the process income distribution change, elaborate the concrete performance, characteristic ,development trend of income distribution in our country, analyzed the negative influence of income distribution gap expanding, because of the tax system and tax policy did not go effect, and emphasized the importance of tax adjustment and control; second, analyze revenue from tax to adjust the fulfillment process of control the income allotment in our country, elaborate the main and self-contradict and existent key problem that control the income allotment by qualitative way. On this foundation, appraised effect of the adjustment and control of tax go income distribution, give some reasons from many angle for the weaken function of tax.The thesis mainly is divided into the following parts:In preface, the article introduced the background, elaborated the theories and practice meaning, this part also give the introduction of the research technique and route, etc.The first chapter defined the tax and income distribution equality, account for the tax...