Research On Tax System For Decreasing The Resident Income Gap

Since the reform and opening. The economy of our country has got rapid development. The comprehensive national strength also got improved significantly. however. as the same time as the rapid ecnomic growth. the income gap of residents between urban and rural areas,regions,classes increasing, and show a growing trend.The income gap of residents continued enlarge. not only affect the enthusiasm of people productive labor. cause the whole social economic efficiency drops, so also sharpen the contradiction between members of society, affect social harmony and stability. Income gap of residents in our country expand caused by many reasons. among them. tax adjustment function does not give full utilize, is an extremely important reasons. Taxation as an important means of government's macro-regulation, is one of the most important tools for the government adjusting income. plays an irreplaceable role to correct and supplement the market distribution. Reforming the current tax system for effective narrowing the income gap of residents,improving the people's livelihood,promote social fairness,maintain social stability is of great theoretical and practical significance.This paper adopts a comparative analysis and systematic analysis on the distribution of income tax adjustment which involved theoretical and realistic problems in the comprehensively and systematically discussed. Firstly, This article comparative analysis our country in different areas and different levels of income gap between residents; Secondly, the article analyzes its system reasons of income gap of residents from the perspective of tax; Finally, on the basis of the experience abroad. combining the actual condition of our country, puts forward countermeasures in system about how to narrow the income gap of residents.This article is divided into six chapters. chapter 1 is the introduction, this paper introduces the research background. the research purpose and meaning, the domestic and foreign research review, research methods and innovative points, etc. Chapter 2 introduces the basic theory on tax system adjust the income gap of residents, meanwhile, introduced the common tools of measure the income gap. as while as the tax system of adjust the income gap of residents. Chapter 3 using chart made a detailed analysis on the reality of the situation of income gap of residents in our country, the results showed that the income gap of residents between regions and between urban and rural areas and between the industry are all presenting expand, and also made a analysis on the residents' income gap widening may bring harm is analyzed. The chapter 4 basically is our tax system in regulating the income gap of residents aspects of defects, this part from macro to micro, from the overall tax to specific categories of taxes, and analyzed the deficiency of tax adjusting income distribution. Chapter 5 is international experience for reference on narrowing the income gap of residents of. mainly introduces the representative developed countries adopted by narrowing the income gap of residents in our country and the countermeasures of enlightenment. Chapter 6 made a location to determine the appropriateness of the income gap. meanwhile put forward the goals to achieve by adjusting income distribution structure, finally proposed tax reform orientation what our country should adopt to narrow the income gap of residents.China's economic development has entered a new key stage. unfair distribution, and the income gap of residents keep enlarge. will certainly hinder economic further development, influence social harmony and stability. Tax as a policy tool for adjusting income distribution, plays an irreplaceable role. Establish scientific and reasonable tax system to adjust the income distribution gap, At present, which our country economic society faces major problems to be resolved urgently is establish scientific and reasonable tax system to adjust the income distribution gap.