On The Perfection Of Tax Law From The Perspective Of The Reform Of The Income Distribution

Currently the problem of big distribution gap between the rich and poor, and the unfairness of wealth distribution have been commonly concerned, moreover, they have been hot words of the NPC and CPPCC for three years. If not been rightly dealt with, the problem would cause disastrous effect to the society. To solve the problem completely, we have to start with the improvement of the institution of finance and tax law, which is expected to play a more active role in adjusting the distribution of income. Finance and tax law is thought to be one of the most important tools to adjust income distribution and due to its unique character which is closely related to income distribution that’s why it should play a vital role in the reform of income and wealth distribution.what’s more.the justice of distribution should be the aim and the principle of distribution reform in the view of the pursuit or the function of finance and tax law. there is still no unified definition on the justice of distribution although it has been studied for long. Every law emphasize justice. however In the perspective of income distribution, the pursuit of income justice is more important than the other laws which is decided by its unique character Thus, in the perspective of income distribution reform, finance and tax law need to balance the relationship between government and civilian; central government and local government it should also reflect the justice of distribution. A reasonable and excellent finance and tax law system is of great importance to the distribution of income and wealth. However, there are much crucial flaws in Chinese finance and tax law,this paper mainly elaborate in the field of tax law and finance law. in tax law the inappropriate tax category and the small coverage of social security in finance law the mismatch between financial and administrative power and the irrational way of transfer payment. Just because such drawback, finance and tax law would not work well as expected. So, it is necessary to improve the finance and tax law to achieve the justice of distribution. This paper do some research on Chinese finance and tax law in the perspective of income distribution reform and it is expected to help the improvement of finance and tax laws to promote the reform of income distribution and. This paper mainly consists of several parts:First, the relationship between income distribution and finance and tax law. To be more specific, this part includes the relationship of distribution justice, income distribution and finance and tax law. The distribution justice is stated form the pursuit, the function and the structure of finance and tax law, while the relationship of income distribution and finance and tax law is stated from the relationship between government and civilian, central and local government.Second, the flaws of finance and tax law.this part mainly focus on the drawback of tax social security and finance system which paly vital role in income distribution. For tax, the drawback are mainly the weak effects which could be divided into incomplete tax category, the rigid institution of individual income tax and the inefficiency of taxation administration in detail. The biggest problem of social security is its small coverage, which stated from the limitation of financial and administrative power, the lack of finance transfer between local government and the irrational way of finance transfer paymentThird, the improvement of finance and tax law in the perspective of income distribution reform. This part is the key part of this paper which is mainly advices on the improvement of finance and tax law according to the flaws in the second part. To solve the weak effects of tax, we can add new kind of tax and other policies, such as the policy to lighten the tax burden of small business. Improve the quality of collecting tax such as the share and communication of information and the improvement of comprehensive qualities of worker in tax department. As to the lack of the financial transfer payment, we could clearly definite the financial and administrative power and establish the institution of finance payment between local governments.