Personal Income Distribution And Tax Regulation Research

Income distribution is a perpetual theme in the science of economy, and it becomes a focal point in the society. Income gaps in China have widened considerably since the economic reform. Because taxation is not only an especial allocation means but also an important macro regulatory means, how to regulate income distribution by virtue of taxation means has become an important theme in the tax theoretical field. Because of the comprehensive meaning of income distribution the author focuses on individual income distribution researching on the theory and practice of taxation regulation of individual income distribution and puts forth the basic ideas of the reform of taxation system so as to bring the function of taxation regulation into full play. This dissertation is composed of five chapters, and the main contents and opinions of each chapter are narrated as below:The first chapter introduces the basic theory of income distribution and taxation regulation. In the first section the author first introduces the basic intention of income distribution and further defines the meaning of individual income distribution in this dissertation. Then the author discusses the meaning of fair income distribution. The second section first analyzes the meaning and characteristics of taxation regulation, then especially discusses the dialectical relations between taxation regulation and taxation neutrality. The third section elaborates the taxation regulation mechanism for the realization of fair individual income distribution on the basis of the analysis of the role of turnover tax, income tax, social security tax and property tax for the regulation of income distribution. The forth section further expounds the limitation in taxation regulation. From Chapter 2 to Chapter 5 the author tries to apply theories and ideas discussed in Chapter 1 to Chinese practice. The second chapter analyzes the current status of the individual income distribution in China. The first section concludes that income gaps in China have widened considerably since the economic reform by positive analysis. The second section expounds the reason for the enlargement of the differences of income. The third chapter expounds the current status of taxation regulation of individual income distribution in China. The first section gives an account of the current tax system which regulates income distribution in brief. The second section mainly elaborates the weakness in China's taxation regulation of individual income distribution. The forth chapter sets forth the general ideas concerning the perfection of the taxation regulation of individual income distribution. The fifth chapter puts forward other necessary measures so as to bring the function of taxation regulation into full play.