Research On The Taxation Regulation In Income Distribution For Building A Harmonious Society

The core idea of a harmonious society is fairness and justice. "The CPC Central Committee making decisions on a number of important issues on building a socialist harmonious society " explicitly pointed out: "social fairness and justice is the basic condition for social harmony, and, social fairness and justice system is the fundamental guarantee for the building of a harmonious society, It is need to intensify to building a major role system on protection of social equality and justice."At present, in the building of a harmonious society, face a real problem that is the inequitable distribution of social, regional performance in the widening of the income gap is between urban and rural areas, different areas and some members of society .it begin to appear the tendency of polarization. This will give rise to contradictions between the different interest groups and will lead to social instability. Therefore, to narrow gap between rich and poor and control polarization have become the most urgent task of building a harmonious society.Tax revenue is an important policy tool in alleviating the inequitable distribution and promoting social equity; because taxation is an important lever in distribution the social benefits .it can affect the social production, distribution, consumption and other aspects. By changing social wealth distribution, tax affects different economic entities interests, so it has an important impact on equilibrium and constraints in the interests of the various sectors of society. In the process of building a harmonious society, should follow the principle of fair taxation, step up the construction and improvement of the tax system and strengthen its focus on adjustment regional, departmental, personal income distribution, so as to promote the social harmony fair.In accordance with the methods of theoretical and practical combination, firstly, this paper reviewed the theory of the harmonious society and tax control functions ,so it reveals that in the context of the building of a harmonious society , government's current focus on strengthening tax control functions is a necessity in economic development; Secondly, analyzed the present situation about our country resident income differential as well as tax system's constraints and insufficient in building a harmonious society in the promotion of fair-side; Finally, in accordance with the actual situation in China at this stage, put forward the overall ideas and recommendations at how to optimize the tax revenue regulation under the construction harmony society scenery .It is held in the dissertation that the regulation of taxation on personal income distribution, as an comprehensive project, should pay attention to the combination of administrating"distribution circumstance and regulating"distribution outcome.