Research On Strengthening Fiscal Redistribution Function And Readjusting Income Distribution Through Fiscal & Tax Policy

Income distribution is an extremely important theoretical question and practice question all the time. With the conversion of the domestic economic system mode and improvement of the economic development level, resident's income gap widened and already become a core economic phenomenon at present. People generally agree: The improper social gap between rich and poor will have an unfavorable impact on social stability and economic development. But, scholars disagree with some important questions, such as how to describe the "Income Gap", how to estimate the "Income distribution situation", how to comprehend the "Fiscal Redistribution Function" and how to use fiscal policy to improve "Income distribution situation". The knowledge for above-mentioned problem directly affects the establishment of government economy and social policy, and then can affect Chinese socioeconomy develop direction.The dissertation forms from "Income distribution theory", "Financial theory", "turn rail economic theory", and "statistical theory". On the research foundation of forefathers, combining positive research and normal research, this dissertation discusses the important meaning of reinforcing finanbial income distribution function from theory and practice two aspects. And tries hard to discuss from the angle of the adjusting control of finance and taxation the effective channel that improves the resident income distribution condition of our countryFirstly, this dissertation reviews the development of the theory of resident's income distribution in our country, pointing out the theoretical foundation, goal and means for the government how to readjust and control resident's income distribution. Based on it, this dissertation analyses the new development of the"Fiscal Redistribution Function" and proves the urgency and feasibility of that the Fiscal must fulfill and strengthen the Redistribution Function.Secondly, this dissertation describes the overall pattern of resident's income distribution of our country and income gap, and seeks the origin cause of formation that the income gap widens, then introduces value judgment to resident's income distribution field and designs the index of standardizing. This dissertation Combines objective indexes, such as Gina coefficient, etc. and launches the comprehensive appraisal on resident's income distribution current situation, and points out that resident's income distribution current situation needs improving badly.Finally, combining the background of "The government makes the transition","Financial reform of management system" and "One new round of tax systems reforming", this thesis puts forward the corresponding train of thought and policy recommendations for below questions, such as "how to narrow the income gap" and "how to improve the income distribution situation".