A Study On The Regulation Of Taxation On Personal Income Distribution In China

With more than 20 years of market-oriented reform process, the continuous expansion of China's income distribution gap has become an issue of particular concern to the community. The widening gap in income distribution is one of the symptoms of market failure. Large income gap is not conducive to social stability and economic development. It shows that the results of social progress are not shared by the majority. National Economic and Social Development "11th Five-Year" plan has been clearly to raise the Policy Orientation that regulate income distribution reasonably. The regulatory function of taxation, as a special, major and the most important macro regulatory means, plays an irreplaceable role in regulating personal income distribution. China's current tax system to adjust the income gap between the actual result is not satisfactory, there are many pressing areas of improvement. Therefore, the study in how to regulate personal income distribution by virtue of taxation means has become a hot topic in the theoretical field, which has a far fetching theoretical practical significance.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. The reasons of inadequate tax regulation are comprehensive analysis in the dissertation. Final, the dissertation put on the optimization of taxation on...