The Research Of Tax Policy Promoting Income Distribution's Equity In China

The problem of income distribution is an eternal subject in the economic research and also the hot spot which the society pays attention. Although our economy has made eye-catching achievements, the economy is still maintained strong growth trend, but at the same time of the rapid economic development, the gap between rich and poor in our country is increased and income distribution is not unfair, causing the serious impact on the economic and social's healthy development.The unfair distribution is caused by the marketization, the tax is the regulative tool of macroeconomic policy, through the reasonable taxation policy to improve the unfair of income distribution in the basis of economic development, making more people enjoy the economic achievement which the economic growth and the social development bring .The Western country has established the personal income regulation system that generally take personal income tax, inheritance tax, the social security tax and so on as the core. And the personal income tax relies on its powerful adjustment function to become the principal means of income redistribution .However present our country's tax policy has not only played the role of promoting income distribution's fair, but also to be the booster of income gap widened and social income distribution structure distorted. But in our country, the socialist market economy is still imperfect and quite a part of primary distribution gap was not the result of market competition and superior win and inferior lost. Therefore, not only the tax revenue release lever is playing the influential role in the redistribution process, and also has bright prospects in the primary assignment. In brief the tax policy is playing the pivotal role in the adjustment division of income aspect. This article emphatically introduces the taxation policy's unfairness in the income distribution fairness among the three allocation process, and reform.This article obtains from the basic appraisal of our country's unfair of income distribution, launching from the two aspects of how unfair of the income distribution and primary factor of the unfairness, further analyzed the main means of adjusting income distribution of Chinese tax policy, analyzed the problems of promoting income distribution fairness from tax angle, Mainly analysis from the first distribution, redistribution and third distribution, and finally proposed the measure of promoting income distribution's fair. This paper argues that, our country should establish the income regulation system mainly with personal income tax, supplemented by the heritage gift tax and the social security tax , etc, alleviating income gap problem, promoting social justice.