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

Since reform and opening up, with the market mechanism in the social distribution of income in the role of the expansion of China's urban and rural residents in the overall level of income has been greatly improved at the same time, income distribution areas of existing contradictions and problems have become increasingly prominent. The income gap expanded significantly, the income gap unreasonable, on economic and social development is having more and more the adverse effects caused widespread concern in the community.Taxes, as a special form of the distribution of the market economy in the countries of the most commonly used, most important, the most standard of macro-control policy tools, in regulating personal income distribution in the process plays an irreplaceable role. And China's existing tax system on personal income distribution gap between the regulatory role has been limited only to play, can not play in the income distribution pattern formed by the due role. As a result, study how to control the use of personal income tax revenue distribution undoubtedly has a very important theoretical and practical significance.From four to analyze the distribution of personal income tax regulation and control issues. The first part discusses income distribution and national economic and social development, income distribution efficiency of the fair, the responsibility for measuring the distribution of income and the gap between the common tool for the theoretical foundation for later. The second part of the use of data and information on China's income distribution at this stage the residents of empirical analysis of their current situation, causes and future trends have made clear judgement. The third part from the tax system, tax structure, the personal income tax, and other key taxes, preferential tax policies and tax collection and management of these five aspects of the current tax system regulating income distribution gap between the actual results of a study. Finally, the article in the fourth part of China's personal income tax revenue allocation to optimize the control of the ideas and proposals.