| In the economic system in transition, China, at a remarkable pace to develop their economy, while driving the national income levels。At the same time, the national income gap widening year by year, to achieve social equity is a hot issue of national concern. All these indicate that China's social wealth, the "pie" bigger, but for the national income redistribution system, there are still many unreasonable and restrict China's reform and development, and a direct impact on the construction of a harmonious socialist.Redistribution of national income after the initial distribution of national income in order to society as a whole range of distribution refers to the country's various levels of government in his capacity as administrator of society, mainly through taxation, financial transfer payments and social security, participation in the form of national income allocation process, with immediacy, universality and purpose features. National government for redistribution of national income to make up deficiencies in the initial distribution, regulating the income gap to achieve social equity. Only a fair redistribution of the above aims can be achieved, then what kind of income redistribution is fair and impartial? The redistribution of national income to determine the fairness of the criteria include:national income redistribution policy itself reflects the greater emphasis on the principle of fairness; through the redistribution of national income to change the initial distribution of the validity of the enormous income gap.Redistribution of national income from the present situation, a fair degree of redistribution of national income is relatively low. The reasons are:A result of the initial distribution of income gap, to achieve social equity objectives of redistribution of excessive pressure; national income redistribution policy itself, there are some problems; "reverse adjustment" policy, the widespread presence of the social security system is not complete, redistribution of regulation and inadequate strength. In general, the state implemented the policy of income redistribution is the general direction, but related to specific aspects of problems abound.In order to address the issue of China's national income redistribution, while we should learn from Western countries, income redistribution on the successful experience of issues of equity, including the overall coordination of tax control system strong and diversified social security system, etc.; the other regard should be based on China in its economic transformation of this reality, to develop and take strong countermeasures. These measures include:(1) Establish and improve tax control system. To strengthen the regulatory role of the personal income tax, improve the type of property tax adjustment system, and increase the special consumption tax, the collection of social security taxes, strengthening tax collection and management.(2) Improve the fiscal transfer payment system. Establishment of a multi-directional channels of financial transfer payment funds, to reform the existing fiscal transfer payment model, to improve the rural social security system, attention to low-income groups in backward regions and the transfer of payment.(3) Improve the social security system.The reform of pension insurance system,the establishment of the Pratt & Whitney of health insurance, the rural social security system.Thereby making the field of national income redistribution to add more light of fairness and justice, to social identity of the "fair", "justice" state.Redistribution of national income distribution is not only a result of the amendment on the market for economic development and social stability also has promoted the role of income redistribution policy can really only be fair in order to achieve the country's economic stability and social harmony and healthy development of the situation. |