Research On China Gap Of Wealth By Tax Adjustment

China’s economic construction achieves steady and rapid development, while the pace of residents’ income growth can’t catch up with the speed of economic growth. Facing the widening trend of the gap between rich and poor in our country, several strategies were mentioned in the eighteenth national congress of the communist party:Increasing the proportion of residents’ income in national income distribution. Increasing the proportion of Labor remuneration in primary distribution of national income. Primary distribution and redistribution must give consideration to both efficiency and fair. More attention should be paid to the fair in redistribution. As one of the principal means of government adjusting the income distribution, tax can be assigned to correct and complement to the market, effectively adjust national income distribution pattern, realize the reasonable distribution of social wealth, promote economic development and social stability. How to scientifically determine the function about tax raise the proportion of residents’ income and narrow the gap between rich and poor, design the system and policy in accordance with the functional requirements, and implement in practice, is the problem this stage of China must urgently solve.For this reason, the thesis is divided into four chapters to expand a further study. The first chapter:introduction, defines the purpose of the study and significance, organizes the research thought by collecting overseas and domestic scholar’s research. The second chapter:the situation of the gap between rich and poor, combined with the tax adjustment mechanism, summed up the defect of tax adjusting the gap between rich and poor, do matting for the subsequent research work. The third chapter:the empirical research, analyses the proportion of related tax to total tax revenue related with the GINI coefficient, draws a main conclusion, lays the foundation for policy recommendations later. The fourth chapter:conclusion of the previous recommendations, providing policy suggestion to tax system structure, the individual income tax, property tax, consumption tax, and tax collection and administration.The thesis is guided on the domestic new situation, basing on the tax theory, depending on the data information, demonstrating on measurement model. The thesis adopts the methods on normative research and empirical research, historical research and practical research, domestic research and overseas research, effectively explain that increase the proportion of direct tax could take effect to the gap of wealth. In the study of tax, the thesis considers the individual income tax, property tax and consumption tax, takes deeply analysis and model innovation design, concludes a comprehensive and convincing conclusion, complements the predecessors’ research results.