Research On Urban Residents’ Property Income Inequality Measure And Tax Regulation Of China

In 2007, the Party for the first time put forward "create conditions to let more people own property income", and let the word "property income" began to be known by the general public. And then the Party put forward "through various channels to increase residents’property income", which shows that the Party and the state attaches great importance to property income. Since more than 30 years reform, the economy develops rapidly, and residents’property income also increases significantly. At the same time, property income gap problem is particularly noteworthy. According to <the report of the people’s livelihood development 2015>, China faces serious problems of income inequality. The top 1% of households have about a third of the country’s property, and the bottom 25% of households have total only about 1% of the country’s property.Based on this, this article selects Beijing, Shanxi and Sichuan province to study the gap of urban residents’property income. The specific arrangement of the article is as follows:chapter 1 is introduction, which mainly introduced the problems and the research significance, the literature review, the main content of the paper, research methods, innovation and the insufficiency. Chapter 2 is the theory analysis of property income, which introduced the concept and classification of property income and the mechanism of tax regulation of property income gap. Chapter 3 is the statistical description of property income of urban residents in China, which combed the trend of the development of the property income. Chapter 4 is the empirical analysis about China’s urban residents’property income. Chapter 5 is the conclusion and suggestions, which on the basis of summarizing the research results above put forward the suggestion of the tax policy.The innovation of this article is mainly manifested in two aspects:the first, the article is based on Beijing, Shanxi and Sichuan province, which are different in the level of economic development. The second, the article introduces the "largest imposition principle" to simulate the effect of the tax policy.The lack of this article is that:firstly, the measuring method of the income gap is relatively simple. Secondly, the limitations of the data limit the precision of the analysis.