The Income Distribution Gap And The Fiscal And Taxation Countermeasures At The Present Stage In China

The income distribution system of our country is the income distribution systembased on the distribution of labor and the distribution of various modes. Looking backto the history, since the reform and opening up, from the planned economic system tomarket economic system and the transformation, market economy led to the nationaleconomic growth, another obvious result is that China’s income distributions in theworld the most egalitarian countries gradually change is one of the current incomedistribution is the most unequal country. The distribution of income gradually showsthe distribution of income, the serious economic issues and social problems which arethe distribution disorder and so on. It will affect the political stability and economicdevelopment of the country. At present, China’s Gini coefficient has been high in thewandering, the factors of affecting the distribution of income has beeninstitutionalized, in order to make the economic development and social harmony andstability, must increase reform strength, enhance the pace of reform.To reduce the income distribution gap in China, we must reform the financialsystem of our country, the government as the main body of redistribution, and have amajor role in narrowing the income distribution gap. Developed countries the taxpolicy, social security system, support for education, anti-poverty measures andpolicies after the implementation of the can to significantly reduce the effect ofincome distribution gap, especially in the setting of tax to the crucial role. However,in the setting of our tax system, there is no function to narrow the income gap. Sometax policies increase the inequality of the income distribution, which means that theincome distribution gap is increased.This paper is divided into six parts.The first part is an introduction. Mainly describes the background andsignificance of the study of income distribution gap problem, research status on income distribution problems and Fiscal Policies, laying the groundwork for a futurearticle.The second part outlines the main content of the income distribution theoryfoundation, introduces the three historical process in the evolution of incomedistribution, and to the contemporary western main distribution theory is mainlyexpounds the object, an overview of the income distribution theory of welfareeconomics theory of income distribution, development economics, new institutionaleconomics theory of income distribution, which welfare economics theory of incomedistribution mainly introduces the Gini coefficient calculation method and effect. Theincome distribution theory of the new institutional economics introduces theimportant function of the reasonable system design. In addition, the theory of incomedistribution in the Marx doctrine is briefly introduced, and the economic incomedistribution of the contemporary society by Marx economics is evolved.The third part introduces the issue of income distribution gap analysis at thisstage.This chapter inherited the previous research methods, from four aspects, thepaper analyzes the problem of gap of income distribution in our country, in all sectors,industries, between urban and rural areas and regional income gap is widening,especially between the various levels of income gap is particularly prominent, hasaroused people’s widespread dissatisfaction with the mood.The forth part analyzes lead to the distribution of income gap is too big reason.Through economic phenomena chapter analyzes the nature of the problem hiddenbehind, after analysis, the author of the opinion that the income gap is too largebecause of the institutional issues. First of tax reform is not in place, followed by thelow proportion of labor income in national income, moreover social security systemis not perfect, the last official corruption and gray income is serious.The fifth part outlines the policy of income distribution to narrow the gapbetween the developed countries have taken, first introduced to narrow the gap inincome distribution policies of several major countries, including the United States,Britain, Japan, France and Germany, Fiscal Policies of the income distribution tonarrow the gap, tight then introduced the practice of policies of developed countrieson China’s influence and inspiration. The sixth part describes the country to solve the problem of income distributionand taxation countermeasures. This chapter started from the tax system and socialsecurity system is two aspects to explore the narrow gap of income distribution andtaxation issues countermeasures. For the tax system reform, from all aspects related tothe distribution of income disparity proposed tax reform-related measures, at the sametime improve the social security system, including the establishment of urban andrural social security system, providing a more robust pension, medical insurance forfarmers, to provide more equal educational opportunities to develop a morereasonable minimum wage protection system.