Research On Tax Structure Optimization Based On The Perspective Of Fair Distribution Of Income

Since the reform and opening up,the disposable income of Chinese residents has been increasing,and people’s lives have been improved,but the gap in income distribution has also gradually widened.Although the implementation of targeted poverty alleviation in recent two years has reduced the gap between rich and poor in China to some extent,the gap in income distribution is still obvious.The large income gap not only weakens the sense of gain and happiness,but also has many negative effects on high-quality development and common prosperity.It is not conducive to social fairness and long-term stability.The issue of equitable distribution of income has become the focus of society and an urgent economic and social problem.There is a close relationship between the income distribution system and the tax system structure.The current tax system in China has a limited role in narrowing the income gap.The proportion of indirect tax is large,and the proportion of direct tax is too small,especially the personal income tax is less than 10% of the total tax revenue.Therefore,reforming the tax system and optimizing the tax structure of our country has important practical significance for promoting high-quality economic development and common prosperity.From the perspective of income distribution,this paper expounds the theory of income distribution,the theory of tax structure and the mechanism analysis of the impact of tax structure on income fair distribution,and analyzes the current situation of the development of income distribution and tax structure in China.Based on the data of 30 provinces and regions in the period of the 12 th Five-Year Plan and the 13 th FiveYear Plan,the model is constructed to empirically study the effect of the tax system structure on the fair distribution of income.The current tax system structure has no obvious effect on narrowing the income gap and improving the income distribution.Based on the empirical conclusions,the reform of individual income tax,property tax and consumption tax is proposed,and the proportion of direct tax is appropriately increased,Establish a tax system structure with turnover tax and income tax as the main body,and other policy suggestions to optimize the tax system structure.