Chinese Taxation Policy Research Income Redistribution Perspective

With the constant improvement of the market economic system reform, social income distribution system,as well as our established distribution system with distribution according to work by a combination of factors of production allocated to break the average distribution system, greatly aroused the enthusiasm of the masses and initiative, the rapid emergence of social wealth growth, but along with the great economic development, social and material of great wealth, based on personal initiative and capacity of individual differences in resource endowments lead to social status and also had the opportunity to choose the huge differentiation, differentiation direct result of this income is reflected in the widening gap in income distribution. And gradually formed a pattern of polarization, and the trend has continued to expand moderately in favor of the income gap mobilize the enthusiasm of workers, reflecting the reasonableness of the income distribution. However, excessive income gap.especially on income polarization will inevitably lead to excessive concentration of wealth in society; while domestic demand is also huge income gap important deficiencies. Not only will affect the long-term stability and sustainable economic growth, or even lead to social conflict and thus the risk of social stability and order.This paper attempts to paper attempts to use tax policy and empirical analysis, and related areas of socialist distribution policy ideas, research and analysis of the current situation of the equitable distribution of social impact, and in the analysis stage of China’s presence in terms of fiscal and taxation policies to promote equitable distribution of society’s major on the basis of the problem, propose a sound fiscal policies to promote equitable distribution of our society countermeasures and suggestions. This paper is divided into six parts, the first chapter is an introduction, describes the purpose and significance summaries abroad, research content and research methods; second chapter describes the doubling in revenue this background, China’s income assigned the status quo; Chapter III analyzes the shortcomings and deficiencies of the relevant tax and fiscal policy in regulating income distribution exists current; Chapter Four the related fiscal policy in some foreign countries as well as the successful implementation of their country Implications for China; Chapter V on the basis of the above chapters on the proposed tax policy recommendations to improve the regulation of income distribution, respectively, from taxes, the tax system, tax collection and related legal norms elaborated; Chapter VI presents from fiscal policy to adjust the level of income distribution gap recommendations.