Strengthen The Personal Income Tax's Regulation To The Income Distribution In China

China ,our country is in the rapid growth of economy which is the major cause of the raising of people's income and the improving of our living standard, however, the growing income disparity is also as the result of that. Besides , that phenomenon does not have contribution to social stability and economic development. At the meanwhile, socialist construction has the bad effect from it either.Income distribution disparity must be adjusted at both of the first stage and the redistribution. The government could play a very important role in the period of redistribution for the very reason of the boundedness of the first distribution, which is the result of the limiting of current status and the defect during the running of the market economy. As it supposed to be, taxation is one of the most important financial means in the regulation to the economy. At the same time, personal income tax is the major means to balance the disparity in distribution, as one of the direct tax, it compares the others into nothing in the advantage of balancing between salariat and the others . But, the fact is that salariat pay the more tax than the ones who could do during the economic reshuffling time, which is the result of the shortage both in theory and practice and the problem occurs from the designing to administrating, as well as the reason for evolution in personal income tax system.In this article, The research based on the regulation to the income distribution want to discuss one way in the reforming of the personal income tax. How the personal should works comes first in this paper, which supposed to be fair more than efficient. Base on that and the research of the current status of distribution disparity, the result shows distribution disparity could not depends on the regulation of the personal income tax, which is supported by a great quantity data.Then, paper analyze the reason of the unfair regulation mostly in the angle of tax-designing and tax-administrating. Mode cost, deduction and tax rate consist the tax-design on which this paper take a deep research for the reform of the personal income tax.Due to the problems (chapter.4),this paper analyze that in the angle of the tax system, tax collection and the environment. The mode of the tax should choose the classification of income with comprehensive one. The cost of salary should increase and add the benefits, at the meanwhile, the reform of tax rate should be the mode of excess progressive step by step with the lowing of top marginal tax rate and the progressive stage times. In the collection, the system of tax code and the two-way return of the income are highly praised in this article. Avoiding the cash-pay, establishing of the system of the honorable reputation for people in tax and the environment what the government try their best to supply, three of them are the most important things in the optimization of the tax environment. In the last, the boundedness of personal income tax in the distribution ask for the cooperation with the other policies.