Government Regulation And Taxation Of Personal Income Distribution Policy Research

The income distribution is an essential link in social economic relations. It not only reflects the process and outcome of social re-production, but also has prominent effects on the rational allocation of resources, promotion of economic growth and social stability. Practice indicates that reasonable income distribution system could stimulate the labor's enthusiasm and initiative to create good social environment for reform and development. Otherwise, the irrational expansion of income gap will cause negative influence on social development and stability.Since the practice of the reform and opening up policy, great changes have taken place on the structure of our national individual income distribution. With the increase of marketization of it, there is great gap of the individual income distribution and the tendency is becoming more and more obviously. In market economy, it is naturally to have differences in income, but presently, the cause of differentiation on income is not based on market factors but on non-market factors, which to some degree offsets the accomplishments of reform and effects the further development of economy reform. Thus it is necessary for the government to conduct macro-control on it , in order to realize fair distribution under the precondition of efficiency assurance.The thesis is composed of three parts:PartⅠ,the theoretical basis of government's regulation on individual income distribution. It introduces the development and change of the theory of individual income distribution. The changes of distribution theories decides the variety of the distribution form. Then on the basis of the theory of the government's regulation on individual income distribution and the purpose to be accomplished, establishes the means usually taken by government. Part Ⅱ,an analysis on the present conditions and cause of individual distribution in china. This sector acknowledges the achievements got from thereform of income distribution of our country, at the same time points out the prominent issue existing now, and puts an emphasis on the phenomenon of expansion of unequally income distribution among individual residents, which typically shows the great gap taken place in the cities and countries, different areas,industries and various economic elements. Finally it makes a further analysis on the cause of the gap.Part Ⅲ,options of finance and taxation policy on government's regulation income distribution. This sector gives a light on the practical choice of government's regulation on individual income distribution, which includes taxation policy and finance policy, these two means are regarded as the most effective means to regulate individual income distribution.