On The Regulation Of China’s Tax On The Income Distribution Scale

The tax occupy an increasingly important position in the modern market economy, modera te tax adjustment mechanism is not only conducive to economic development, is also an impo rtant means of national macro-control is an important prerequisite for economic growth and ec onomic prosperity. However, with China’s economic growth and the deepening of reform and opening up, more and more social equity issues emerge, the underdevelopment of a system m ore and can not guarantee the equitable distribution of the fruits of social development, in whi ch the tax system for social welfare, especially for income re-distribution regulation plays an i mportant role. Therefore, the study of the regulation of tax on income distribution, has aver y important practical significance. Improve the level of social welfare to reduce inequity facto r in the development, promote social harmony, a necessary condition to achieve common prosp erity. In this paper, how to improve the social welfare point of view, to explore how tax distri bution of income redistribution, how we can better achieve social justice, improve the income levels of the people of the bottom of society, improving people’s livelihood, increase the happ iness of society as a whole.This article discusses divided into three parts:First, to explore and socially equitable inc ome distribution indicators to explore the social welfare function of income distribution factors (including the average income level, the Gini coefficient, and the bottom of people’s incom e). Secondly, the status quo of China’s tax system and tax the income distribution adjustment m echanism, several levels of discussion from the elements andthe uneven distribution of incom e. Finally, the associated theoretical and empirical methods, the use of tax and revenue data (G ini coefficient) to study the relevance, and propose a the corresponding reasonable tax reform pr ogram.