A Study On The Taxation System Promoting Equal Distribution Of Personal Income

Personal income distribution is a very important index to measure a nation's social and economic development. It can not only affect the stable and persist development of society, but also make great influence on people's benefit. As China further implements its economic reform, the problem of income distribution becomes more and more critical. Income gaps have widened considerably, which produces more and more harmful effects on the development of the country's economy and the whole society. Under the circumstances to pursue comparatively good living standard, the widening income gap gradually became a topic of general interest in China.The imbalance in personal income distribution is one form of "market failure". So it is within the scope of macro controls. As a matter of fact, each government in the world wields many kinds of legal and economic tools to regulate personal income distribution. Taxation is one of the most often used and effective tools in market economy. In most developed countries, besides the consummate institutional arrangement of tax system, the strict and efficient tax collection and administration ensure distinguished effect of regulation on income distribution. However, the situation in our country is not so well. Here are many problems to be solved imperatively.This dissertation begins with the exposition of the basic theory of income distribution and taxation regulation. Then, based on the concrete analysis of the current status of personal income distribution and the regulatory function of taxation, elaborates the weakness of China's taxation regulation on personal income distribution. Finally, the general ideas concerning the perfection of the taxation regulation on personal income distribution are put forward.