The Research On Weakening And Countermeasure Of The Fiscal Income Distribution Functions Of China

With the deepening of reform and open and the establishing and perfecting of the socialist market economic system in our country, the urban and rural residents' income level is made largely. At the same, because of the change of distribution system and incentive mechanism, the income distribution pattern of our country's residents has been changed largely, the gap of residents'income level has appeared. The large gap of residents'income level has become the important problem which is harmful for the social's harmony and stability and the economic's development.The public finance in the market economic system has the income distribution function. According to the China's practice, but the system of income distribution function is not perfect, even does not have the effect of reducing the income gap. The weakening of the fiscal income distribution function has appeared. This article will put forward some fiscal adjustment measures in order to reduce the income gap of residents in our country from the perfecting and strengthening fiscal income distribution function, which has the important practical significance in adjusting income distribution and achieving social's harmony and stability and the economic development.Based on consulting a number of literature and materials, firstly this article will elaborate on the reason and means of public finance adjusting income distribution, then will analysis the situation of the income distribution gap of residents in our country and the reason of the weakening of fiscal income distribution function. At last this article will put forward some fiscal adjustment measures in order to reduce the income gap of residents in our country. Specific content as follows:Firstly, this article will elaborate the theoretical basis of the fiscal income distribution function, including the meaning reason and methods of fiscal income distribution function. The methodes contains taxation, social security and public expenditure.Secondly, the article will analysis the practice of fiscal income distribution function. It will use gini coefficient to reflect the current income distribution gap which was serious, then will analysis the performance which is that taxation, social security and public expenditure are weak in adjusting income distribution function and reason of the weakening of fiscal income distribution function. Detail reasons: taxation structure is unreasonable, the taxation for income distribution is unperfected and absence and the activities of taxation collection is ineffective; the social security is short in expenditure narrow in range and is low overall level. The public expenditure is short and the struction of it is unreason.Finally, according to the problem above, based on clearing the ideas and targets of perfecting the income distribution functions, this article will put forward some fiscal adjustment measures in taxation, social security and public expenditure.