A Study On Tax Policy For Promoting The Fair Distribution Of Income

The western economic circles of fair income distribution of attention of academia of our country economy long-standing, but the study on this problem later. Until the reform and opening up, really started to pay attention on this problem. Before reforming and opening, because our country implements planned economy, the overwhelming majority of citizens income from remuneration for labor, at the same time, the state in the distribution of income have serious equalitarianism tendency, resident income and lower gaps. On 1978, the Third Plenary Session of the eleven party, the opening of China's economic system reform the curtain. China's reform and opening up, adhere to the socialist market economy with Chinese characteristics road. After thirty years of reform and opening up, the economic progress of our country gained the success that attract worldwide attention.In recent years economic growth rate has remained around 10%, dweller income increases substantially, people's life quality has been effectively improved, social efficiency has been unprecedented upgrade. However in the process of economic transformation because the system is not perfect, is not perfect and other factors, led to the field of income distribution inequality is increasingly outstanding, dweller income gap expands. Therefore, it is not in the simple interest income growth, also will be more and more attention to the fair distribution of income.At this stage, our country is urban and rural between, between the area, between the industry, between estate income gap, and further expand the trend. Gap between the rich and the poor is not only the destruction of social fairness, breed social contradictions, and contusion worker job enthusiasm, affect the harmonious development of economic society. Income allocation is fair, is reasonable, not only related to the benefit of everyone, but also to the social and economic stability, harmonious and sustainable development. The party and the government to the fairness of income distribution problem seriously highly, the report of the 17th Party Congress clearly put forward the" initial distribution and redistribution should handle good efficiency and fair relation, redistribution of paying more attention to fairness", Premier Wen Jiabao also many times in different occasions that the conference" to speed up the reform of income distribution, income gap expands further momentum reversal." Under the background of this study dweller income fairness allocation problem, especially the tax in promoting the residents' income fairness allocation problems, it is necessary and of great significance.The market is a smart and efficient economic system, it can be through competitive mechanism, price mechanism, supply and demand theory, balance theory of spontaneous on social production, exchange, consumption plays a very good adjustment. Especially in the conditions of perfect competition, the market competition can achieve optimal allocation of resources. However, the market is not all-purpose, the market mechanism in the regulation of economic operation has its inherent defect, which lead to the market failure. The unfair distribution of income is market failure is a manifestation of. Under the system of market economy, the distribution of income is the main factor contribution as the basis. Since the initial conditions are not equal, factor endowment difference, complete with the contribution of elements as the basis for the distribution of income and can not realize social fairness. At this point, we need government regulation mechanisms play a role, make up for the inadequacy of market mechanism. The tax revenue as an important tool of government macroeconomic management, in stimulative dweller income fairness to allocate a respect to play a decisive role.This article is based on the equitable distribution of income tax for the basic theory, the existing domestic and foreign research-based, as the starting point of China's current income gap, equitable distribution of income for the study, in order to give full play to the tax effect of regulation objectives, research on how to strengthen our tax policy to promote equitable distribution of income effects. The article first equitable distribution of income to do the basic theory described in detail, from the theoretical analysis of the equitable distribution of tax revenue to promote the viability and necessity. Second, through a large number of chart data analysis, the income gap between China's personal status measure, come to our personal income gap is too large to this conclusion, and analysis of its causes. Again, analysis of the equitable distribution of income associated with tax policy problems. This part is mainly from the tax structure is not reasonable, the tax control system is not perfect, the tax system so flawed analysis of the current tax system to promote equitable distribution of income problems. Finally, the impact of China's income distribution for the tax factor, from the optimization of the tax system, sound control system, improve the specific taxes such as income proposed to promote equitable distribution of our tax policy proposals...