Tax Policy Selection And System Design Research

Along with the reform and opening up over more than 30 years of rapid economic development, people’s living standards have been greatly improved, but at the same time, it also leads to unfair distribution of income and wealth, social problems such as the ever-widening gap between rich and poor, this will not only inhibit the enthusiasm of the people engaged in production activities, it will also have a negative impact on building a harmonious socialist society in China, and it is not conducive to the healthy and stable development of the society as a whole. Therefore, the regulation of income distribution, it is imperative to narrow the social gap between rich and poor has, without delay. Scholars of tax regulating income distribution currently research focuses on adjustment of tax to income-flow, especially personal income tax on wages and income distribution effects, study of taxation and property gap is less, property and the widening income gap has accelerated synthesis of mechanism, it is necessary to research on residents’ property tax(to impose a property tax on real estate holdings of studied in this paper) impact on the income and wealth gaps.From the foreign experience of the property tax system, property tax in adjusting income distribution, narrowing the gap plays an important role. This paper start from the point of view of narrowing the gap, have a comprehensive analysis of the current situation of the income and wealth gap in China, discusses the widening gap between income and property synthesis effect, and on the basis of this, study the income tax and property tax adjustment effect of synthetic acceleration effect, proposed property tax should, as a complement to income taxes, meet the income gap of residents income tax regulation flow, adjust the wealth gap between the residents played an important role, for State Government adjust income distribution, narrowing the gap to provide new perspectives and recommendations.Therefore, the entire article is divided into five parts: The first part is introduction. It introduces the research background and significance, domestic and international literature review, research thinking and method, innovation points and shortcomings. The second part is the income and property status. From residents ’ overall income inequality, different sources of income distribution gap, high and low income from different sources of income distribution gap in three aspects, specific analysis of the income gap between China’s social situation; From residents of overall wealth distribution inequality and different forms of property distribution in two aspects, specific analysis of the property of gap status. The third part is the meaning and role of property tax adjustment of residents ’ income and wealth gaps. Firstly, explain the proportion of property values in the residents’ property. Then use mathematical formulas derives income and wealth disparities accelerated synthesis of effects. Finally, study the synthetic acceleration effects of income tax and property tax adjustment. Found property taxes can meet income tax effect on income distribution, on the basis of tax regulating income distribution. Further achieve the regulation of income distribution. The fourth part is the problems in the existing property tax system in China, from the scope of real estate tax, the tax basis, the tax rates and collection problems in the system, for the next stage of the tax reform experience. The fifth part is the reform and consummation of China’s real estate tax system of China. Through the scope of taxation, tax basis, tax exemption, tax rates and other elements of the design, with the perfection of the property tax measures, achieving goals of property tax regulating income distribution and narrowing the gap.Through research, we come to the conclusion that: Property tax has the function of regulating income distribution. While income and property gaps have synthetic acceleration effect gaps in the process of expanding. Proposed property tax should, as a complement to income taxes.In terms of policy recommendations, based on property tax reform goals, from the scope of China’s real estate tax, the tax basis, the selection of tax exemption and tax rates, proposed property tax system and reform measures. Expected property tax on real estate ownership, combined with personal income tax adjustment role of income distribution gap, achieving goals of property tax regulating income distribution and narrowing the gap.