【摘要】 就我国当前收入分配不公的现实情况来看,既有收入初次分配领域竞争机会不均等的原因,也有再分配领域收入调控手段失灵的原因,还有税收分配领域管理低效方面的原因。税收面对初次分配领域的收入严重不公,由于其中性原则的运用,在公平分配的实现上是无力的,社会应打造初次分配的公平基础;面对再分配领域的收入分配不公,应健全税收调节体系,规范税收分配机制,强化税收的公平调节功能;面对税收分配领域里的低效性,应强化税收征管,建立健全社会范围内的个人收入监控体系。更多还原

【Abstract】 With regard to current income distribution of China, there are many problems such as competitive mechanism unbalance in initial distribution field, out of control of regulatory ways in redistribution field and low management efficiency in taxation distribution field. Fair basis of distribution of taxes in initial distribution should be established because it is not effective in realization of fair distribution and because of the use of neutral principle. The fair basis in redistribution should be established. Taxation adjustment system should be set up in redistribution to standardize taxation distribution mechanism and strengthen taxation adjustment function. To overcome low efficiency in taxes distribution field, we should consolidate taxation management and set up individual income monitoring system in the whole scope of society.更多还原