关键词: 财政制度, 收入再分配, 社会公平

Abstract: There are two reasons for income redistribution's inefficiency in current fiscal system.The first one is abnormality of income redistributing order,which results in accumulative tax unable to decrease income disparity.The second is "reverse adjustment" in income redistribution,that is,transferred income got by people with low income is less than that of those with high income,so that income redistribution instead enlarges the disparity.Both circumstances are related to some defects in fiscal system.System reform is needed to block up loopholes and straighten out the mechanism.Such reform includes: establishing administrative system for standardizing transparent finance,constructing social security system of urban-rural integration and regional integration,strengthening input of public goods for less developed and rural regions.

Key words: fiscal system, income redistribution, social equality