On China's Tax Regulating Income Distribution Function Perfect

As a particular way of income distribution, tax not only bears the basic function to raise revenue, but also plays a vital role in the regulation of income distribution. With the further development of the economy, the function of regulating tax income distribution will be more and more important. According to the Chinese economic data in recent years, the fiscal revenue rose sharply, indicating the crucial role of tax in raising revenue. However, a severe problem we can not neglect today is that the constantly-expanding income gap, which may risks the social stability. The causes of income gap expanding are complex and complicated, but there's no doubt that the function of tax regulating income distribution didn't worked well or even did the opposite. This thesis, basing on the overall analysis, points out the defects of tax in regulating income distribution and explores the corresponding deep causes. Meanwhile, the author suggests tax reform ideas from three aspects-he tax structure, tax categories, and tax collection and management-to improve the function of tax regulating income distribution in China, and to achieve the healthy development of the national economy and the stable progressing of our society.