Study On The Fiscal And Taxation Policies Of Regulating People Income Distribution

In recent years, it has become a popular concern with the widening gap of income distribution in our country. In this situation,a research on distribution has great significance on theory and more to practice. Fiscal tax policies as a main method of regulating income distribution, has been an important tool in many countries to regulate income distribution. Therefore,how to exert the function of taxes to keep the income gap acceptable in society becomes a severe problem worthwhile to study. The paper likes to study how to bring taxes into play to suspend the expanding trend of income gap by analyzing the inhabitants'income gap.There are six parts mainly in the paper. The first part is an introduction, introduces the research status of domestic and international on the people income distribution gap and some policy recommendations proposed by domestic scholars to narrow the gap. The second part is the theoretical basis, introduces the main theories of income distribution and regulation of the distribution of income fiscal-taxation theories. The third part mainly describes the status of China's income distribution, using the Gini coefficient, bisection method, the Kuznets index to describe the reality of widening income gap from the angles of the overall situation, the rural and urban residents, among the various sectors within regions and industries, and summarizes some factors. The fourth part discusses the targets and fiscal-taxation policy choices of government to regulate the distribution of income, the regulatory pathways are analyzed, and discusses the affects of regulation of the distribution of income by various fiscal-taxation measures.. The fifth part is the empirical analysis of the practice of fiscal-taxation policies on the regulation of various income gap role, finds the inconsistencies between the empirical results and the above theoretical analysis. Part six is to solve the problem, proposes some recommendations of strengthening fiscal-taxation policies to regulate the people income distribution.