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

With the economy development of our country, and the deepening of the reform of the marketization and the living standard of all orders of society is gradually improved. But, when seeking the efficiency of market economy, the income gap rapidly widening in china. If we can’t adjust the income gap effectively, it will influence our country’s economic development and social stability.Thus, this paper studies the taxation regulation of the residents’ income disparity in china. Firstly, this paper discusses the concept and measure methods of the income distribution gap as the base Points researches the income distribution gap in urban and rural residents, the income distribution gap between urban residents and rural residents, the income distribution gap between different areas,and the income distribution gap between different industries, respectively. All of these angles will analyze the current status of China’s income distribution gap. Secondly, researches the current status of the taxation regulation on personal income distribution, elaborates the weakness of China’s taxation regulation on Personal income distribution. Then analyze the oversea experience of the taxation regulation on personal income distribution, thus gain enlightenment to our country. Finally, this paper puts forward the concrete suggestions of the taxation regulation on personal income distribution in China. We should perfect personal income taxation, perfect the property taxation, levy the inheritance tax, reform consumption tax and strengthen the administration of tax collection.