Research On Tax System Of Adjusting Personal Income Distribution Gap

In recent years,the continuous expansion of the personal income distribution gap in China has become one of the important factors that hinder the sustainable development of society.This will not only exacerbate social injustice but also affect the country's long-term stability.Therefore,the new situation requires China to strengthen its adjustment of personal income distribution gap.At the same time,many scholars at home and abroad have shown that taxation is an important mechanism for adjusting the gap in personal income distribution.Therefore,the paper aims to further strengthen the regulatory role of taxation on the income distribution gap.The paper first introduced the theoretical basis of the adjustment of personal income distribution gap by the tax system,and explains the measure of personal income distribution.Then the paper analyzes the regulation effect of the tax system on the personal income distribution gap,and expounds the current status of our country's personal income distribution gap and the situation of our country's tax system regulating personal income distribution gap.Based on the above,using Eviews 9.0 software to establish a time series model of personal income tax,consumption tax and real estate tax respectively related to the Gini coefficient,and an empirical analysis of the model was conducted.The results show that the three kinds of taxes have a certain positive adjustment effect on the improvement of personal income distribution gap,of which the most significant effect of personal income tax,the role of consumption tax is weak,and the role of real estate tax is the weakest.However,the study also found that the adjustment of each tax is limited and still needs further improvement.At last,According to the model empirical analysis results,the existing problems are proposed from the three aspects of taxation structure,tax design and tax collection and management,and countermeasures and suggestions are proposed in response to existing problems:optimizing the tax system structure;reforming individual income tax and consumption tax;fully introducing property tax;improve the tax collection system.In addition,the paper proposes an innovative idea of using the social security tax to adjust the personal income distribution gap other than the social security dues.And pointed out the advantages of social security tax by compared with the existing social security fees.In order to further improve the personal income distribution gap through the collection of social security tax.