Research On Finance And Taxation Policy Of Consummating The Third Distribution Of Our Country

Since the open -policy reform more than 20 for years ago, our economy has obtained swift and violent development. But the unfair division of income appears along with it, the gap between rich and poor more disparate, and wealth assignment increasingly unequal, hence the "Ma Tai effect", where the rich is richer, the poor is poorer. The stern polarization of the rich and the poor brings along with it various social problems, among which the huge wealth contrast can arouse universal enmity against the rich, then makes the society unstable. The first distribution happening in the market and the second distribution finished by the government can not solve the problem in the current China division of income in the personal income system. Therefore the third distribution, taking the charity donation as the primary coverage, is one effective supplementary method. As a voluntary donation, its influence is widespread, plays an incomparable role, along with the market regulation and the government adjusts. It may make up certain flaws and the insufficiency which the first and second distributions have left, reduce the wealth disparity, and promote social justice development. Based on our country's reality , this article has discussed the necessity and the feasibility of the third distribution in our country, has analyzed its characteristics and the potential problems brought by it in the finance and taxation system. At the same time, the article points it is necessary to vigorously develop and consummate our country's third assignment. With the finance and taxation policy formulation, the government needs to establish a set of tax reduction mechanism and the tax revenue preferential benefit system, consistent with the international convention; to make full of use of the tax revenue drive mechanism by levying some essential taxes; to increase citizen's charitable consciousness and increase the medium income social stratum with financial method, so that they can invests positively into the work for the public good and promote and consummate the development of the third distribution...