Research On Reform Of The Tax System Based On Promoting The Equitable Distribution Of Income

Since twenty-first Century, with the rapid development of Chinese market economy, the distance of income continual increasing, this has been draw attention in many people,by our government on fair income distribution of attention. The beginning of reform and opening up, China’s Gini coefficient of income distribution of fairness has been maintained at a low level, is lower than in most developing countries, however, after thirty years of development, China’s Gini coefficient in 2013 has reached 0.47 (far more than the international warning line of 0.4), the full display. The status quo -- income distribution gap continued to widen the income distribution of our country, the unfair distribution of income situation in. In the face of the income distribution gap severe so the status quo, the government needs to fully play its regulatory function, promote income distribution tends to be fair. Tax policy is an important means of government, through the effective control and utilization, to solve the present situation of Chinese resident income distribution, control the income distribution gap, promote the fair distribution of income has played an irreplaceable role. Give full play to the regulating functions of Taxation, can effectively regulate the resident status of unfair income distribution, for the realization of socialist harmonious society an important step. However, due to China’s current tax system structure has direct proportion, the different factors of production in the personal income tax tax, consumption tax scope is narrow and a series of problems, directly weakened the government by means of tax regulating income distribution dynamics. Based on USA, British and France the analysis and research of tax system, find some resolutions to solve China’s income distribution gap, reshape our tax system, further improve the tax structure, the tax has become the weapon of our government regulating resident income distribution.This paper is divided into five parts:the first part, this paper selected topic background, significance and purpose of this thesis, and points out the writing methods and innovations; research on China’s income distribution structure further use large amounts of data and charts to part second of the present, the analysis of its causes, it is pointed out that the the important significance of regulating income distribution gap; the third part first affirmed our current tax system to promote the important role of fair income distribution, then points out the shortcomings of the current tax system; the fourth part by using America, Britain, France has used three developed countries the tax system, find out the direction for the reform of the tax system in China; a new tax system structure of remodeling fifth, which not only can solve the problem of income distribution inequality problems exist today, but also provides a broader platform for the reform of China’s tax structure, more can promote social justice, the realization of a harmonious socialist society historical mission on the last new step.