Research On Building The Tax Regulation System Of The Gap Between The Rich And The Poor

The establishment of a harmonious society is the main theme of China's future development. The economic and social development is the first priority. Since Reform and Opening in the recent 30 years, China's economy has achieved a continuous development, and the income of the urban and rural residents has improved greatly. As the market mechanism play a more important role in the social income distribution continued expansion of the role of the traditional planned economy system, the residents' income distribution pattern of egalitarianism is undergoing fundamental changes. In the process of the economic system transformation, the he residents' income distribution pattern is going through major changes and the gap between rich and poor is widening rapidly. Under this circumstance, improving the government's effective regulation and control on the gap between rich and poor has become a inevitable choice to stabilize and develop China's economy and to build a harmonious society.Taxation, an important macroeconomic policy instrument, is the most commonly used, the main, the most standard macro-control policy tool and it plays an indispensable role in the regulation of the gap between rich and poor residents. However, in developing countries, especially in China which is in the process of the economic system transformation, taxation doesn't work fully in the regulation of the gap between rich and poor, leading to a continuous widening gap that isn't under effective control and leaving a hidden danger in the economy's stable operation and the society's harmonious development. As a result, the research that how taxation regulates the gap between rich and poor has not only a far-reaching theoretical significance to China's economic and social development, but also a great practical significance.This paper research from the gap between rich and poor in our country,by analyzing the causes for the gap and tax control functions weakening effect, drawing on Western experience of developed countries with a view to establish a system of taxation system, function with reasonable and cover the entire social distribution of the whole process of cross-movement control system, and play an effective tax redistribution functions.Chapter 1, analyze the gap between rich and poor in China at present. First, elaborate the specific conditions of the income gap between urban residents and rural areas within and between urban and rural areas, between regions, between the specific situation of the industry and the wealth gap between residents in financial assets and real estate gap manifest. Finally points out the negative influence that the gap between rich and poor bring when continuously extend.Chapter 2, the status quo of China's tax regulates the gap between rich and poor. First, through analyzing the residents of China's personal income tax process and the principle of control, and limitations of tax regulation, lying the theories foundation of full text. Then, begin with the adjustment mechanism, analyze the status quo of China's tax regulates the gap between rich and poor, and the whole tax system includes: tax structure, taxes and tax policy deficiencies, points out the problems and the cause, emphasizes hat because of the failure to original distribution, our country lacks of powerful tax system to adjust the gap between rich and poor.Chapter 3, experience to tax regulates the gap between rich and poor of foreign. This chapter has introduced the actuality gap between rich and poor as well as tax regulation in Western developed countries, Summing up the experience for China's tax regulates.Chapter 4, the policy recommendations to China's tax regulates. This chapter is pivot of the whole words. Its advices are circumfuse how to strengthening the functions of the original and re-distribution, and finally set up the tax regulation system to adjust gap between rich and poor. It is the conclusion of the whole paper.