Tax Policy Research On The Influence Of The Income Distribution In Gansu Province

Since the reform and open policy, our country has been a rapid development of social economy, residents’ income level enhances unceasingly. But in the situation of household income increased year by year, the residents income distribution gap didn’t get better, even has a tendency to expand. In this context, give full play to the tax policy caused attaches great importance to the function of adjusting income distribution gap. However, in reality the tax system is not play a proper role in regulating income distribution, which are both the tax structure is not reasonable factors but also by the incomplete relevant taxes.This article adopts the method of literature analysis, statistical analysis and comparative analysis to research topic. Research results indicate that: on the one hand, the main body in the double tax system is not reasonable, turnover accounted for absolute position, income tax rate is too low, is not conducive to make fair tax. Income tax is a direct tax, does not exist on the characteristics of the tax burden, but the share of income tax in the tax system in gansu province,including the individual income tax in the total tax revenue accounted for about 5% of the proportion, below the national average, and is a far cry from the developed countries. Imperfect related tax on the other hand, a serious impediment to the taxation system to adjust income distribution. As resource-poor provinces, Gansu province, the resource tax accounted for less than3%, it is difficult to give full play to its effect in regulating the income gap.This article from the reform of tax system, especially the personal income tax system and other supporting measures policy Suggestions are put forward, and it is considered necessary to fundamental reform of the current tax system, adjust the tax structure, increase of direct tax levy,strengthen the regulation of individual income tax, improve the system of resource tax,consumption tax and property tax levy, can urge the tax give full play to the function of adjusting income distribution, fundamentally to narrow the gap in residents’ income distribution.