关键词: 税制结构, 收入分配, 贫富差距

Abstract: It is a fact that the China's income gap is widening. The government has taken some taxation measures to redistribute household income,but the measures had failed to achieve desired results. The main reason is that China's tax structure does not favor narrowing the income gap. Specifically,the dominance of turnover taxes renders the whole tax structure regressive; over emphasis on wage income and lack of measures adjusting property income give rise to the converse income redistribution adjustment; lack of the property tax allows the rich to exempt large part of their wealth from taxation.

Key words: tax structure, income distribution, wealth disparity