A Study On The Regulation Of Taxation On Personal Income Distribution In China

Income distribution is a "perpetual theme" in economics. And personal income distribution, which is closely related to every social member's own benefit, has drawn concern of the whole society. As China further implements its economic reform, the problem of income distribution becomes more and more critical. Income gaps have widened considerably, which produces more and more harmful effects on the development of the country's economy and the whole society. The regulatory function of taxation, as a special, major and the most important macro regulatory means, plays an irreplaceable role in regulating personal income distribution. Therefore, the study on how to regulate personal income distribution by virtue of taxation means has become a hot topic in the theoretical field, which has a far fetching theoretical and practical significance.This dissertation begins with the exposition of the basic theory of income distribution and taxation regulation. Then, based on the concrete analysis of the current status of personal income distribution and the regulatory function of taxation, elaborates the weakness of China' s taxation regulation on personal income distribution. Finally, the general ideas concerning the perfection of the taxation regulation on personal income distribution are put forward. It is held in the dissertation that the regulation of taxation on personal income distribution, as an comprehensive project, should pay attention to the combination of administrating "distribution circumstance" and regulating "distribution outcome".