The Tax Adjustment Mechanism Analysis Of The Distribution Of Income In Our Country

Since the reform and open policy, along with the market economy system establishingand the national economy level enhancing, the resident’s income and the quality of life hadalso distinctly improved and enhanced. But in our country, during the economic reformingand developing process, because some policy-type, system, legal system, market, socialsecurity have many flaws, resident’s income presents expanding tendency continuously.Gini coefficient rise unceasingly, even exceed the reasonable interval. Distribution problemis not only an economic but a social problem, needs both efficiency and fairness. Becausetax is mandatory and unpaid, based on the fair income distribution, its distribution range isthe widest, penetration is the strongest, tax revenue is the most advantageous tool to adjustthe income distribution. How to play the tax regulating income distribution functionseffectively, maintain the income distribution gap at a more reasonable range, realize thedistributive fairness, becomes our country’s pressing matter of the moment during theeconomy development.We not only lacked the scientific revenue theory system to adjust the resident’sincome distribution, but also lacked the operational policy measures. Through theempirical analysis on the income distribution effect of our country’s present income tax,indirect tax and property tax, find that the China’s current tax system failed to play a role inregulating income distribution. Deficiencies include: unreasonable tax system structure, thetax design is not perfect, tax collection and management has big loopholes, therefore, weneed to optimize the tax structure, perfect the tax design, strengthen the tax collection andmanagement and other measures to improve the pertinence and effect of the tax adjustmentfunction, practical contract the income gap.In this paper, the author tried to study the income gap of our country and the taxadjustment method from both theoretical and practical perspectives, through study anddraw lessons from the developed countries of the practice and the experience, the authorproposed the thought and the countermeasure to perfect our country’s tax regulatingincome distribution mechanism, the author expect to make her own contribution to theresearch of our country’s tax modulation.