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

摘要： 我国国民贫富差距较大已是不争的事实。尽管政府在税收方面采取了很多政策举措,希冀对居民收入分配进行调节,但效果并不十分理想,其主要原因在于我国当前的税制结构并不利于缩小贫富差距。以流转税为主体的税制结构使税制整体呈现出累退性,个人所得税对工薪收入的过分关注以及对财产性收入调节的缺位,增强了个人所得税制收入分配逆向调节的特征,财产税的缺失导致富裕家庭大量财产游离于政府税收制度调节之外。

关键词: 税制结构, 收入分配, 贫富差距