Study On The Redistribution System Of National Income In China

Since the reform and opening up as well as the social transition, one of the most important socioeconomic problems is characterised by the problems of income distribution gap, which reveals by the the disparities in urban and rural areas, those among the regions and those between industries. The Gini coefficient, which was developed to measure the amount of inequality in the income distribution, has reached the 45 degree equality line. One of the hotest topics in the social and economic life is the widening gap between the rich and poor, which has been attracting extensive attentions and research from all social classes to the decision-makers. In order to promote social equality and guarantee the people's wellbeing, a further research on how to improve the redistribution system of national income has important significance in theory and practice.In this dissertation, the author analyzes the redistribution system of national income from the perspective of building a harmonious society and the sustainable development of economy and society, which shows that the principle "Balance the equity and efficiency very well" should be insisted in redistribution of national income in order to promote the economic prosperity and maintain the social tranquility and political stability. Then the thesis investigates the redistribution system of national income in some developed countries such as America, England, Germany, Russia, ect. and analyzes the evolution of the redistribution system of national income in China, as well as its status quo and then summarizes the outstanding problems existing in the income redistribution:unreasonable tax adjustment, inadequate social security system, and irrational education expenditure, ect. Based on the research of income redistribution status quo and its existing problems as well as the international comparison, some corresponding suggestions which improve the redistribution system of national income are put forward:enhancing the basic system construction of income redistribution, intensifying tax adjustment towards income distribution, improving the system of individual income tax, strengthening the property tax system, collecting social security tax, attaching importance to the adjustment function of consumption tax, perfecting the social security system, coordinating social security in urban and rural areas, gradually realising the uniform social security system and narrowing the differences between the city and the countryside, and improving the mechanism of financial input for compulsory education, which is a measure taken to adjust indirectly the income distribution.