Research On The Tax System Of The Third Distribution In China

China's economy has been developed rapidly for 30 years after the policy of reform and opening up. but the gap between rich and poor in China is growing. The third distribution is given high expectations because of the limited social security and government role in regulating income distribution. There are many factors affecting the third distribution, the tax system is important one of them. How our current tax system impacts the third distribution? Based on this, this paper is the research on the tax system of the third distribution in China.About the research on the tax system of the third distribution, domestic and foreign experts and scholars concentrated in the research on the tax system of the third distribution about taxpayers or NPO. They concentrated in income taxes. This paper is no longer limited to one aspect of the taxpayers or NPO. but form both taxpayers and NPO aspects to analyze. This paper involves not only income taxes but also turnover taxes and other taxes. The case analysis not only involves the tax system, but also uses the tax accounting.This paper has five chapters. The first chapter is an introduction, describes the research background, literature reviews, research content and methods, innovations and inadequacies, related concepts and the structure of this paper.The second chapter is the part of the theory of the paper. This chapter points the economic theory about encouraging the third distribution and the different tax benefits on the third distribution. This chapter provides the theory of the paper.The third chapter describes the third distribution at present and the tax system at China. This chapter is the core of the article. First, the chapter analyzes the third distribution at present using the horizontal and vertical comparison method. Secondly, the chapter analyzes the tax system on the third distribution about taxpayers and NPO. Finally, the chapter uses the case study to deeply analyze the tax policy on the third distribution.The forth chapter describes reference about the tax system on the third distribution abroad. First, the chapter describes the tax system on the third distribution including America. England. Germany and Japan. Secondly, the chapter summarizes the provisions on the tax incentives about charitable donation.The fifth chapter is about the strategies. First, the chapter proposes the premise of tax reform about the third distribution, which is the feasibility of developing the third distribution in China and_tax reform should ensure revenue. Secondly, the chapter proposes the idea of tax reform on the third distribution, based on the tax system impacting the third distribution.This paper describes the current third distribution in China. From this, the paper analyzes the tax system on the third distribution from taxpayers and NPO two aspects. Learning from the experiences of developed countries, the paper proposes the idea of the tax reform on the third distribution. The paper tries to give some reference to the tax reform, to encourage the third distribution, to ease the distribution of income, to reduce social conflicts between rich and poor.