我国经济快速发展的同时,贫富差距也不断加大。贫富差距体现在收入、消费和财产三个层面上。强化税收调节是扭转贫富差距继续扩大的有效手段。税收调节不应局限于对收入分配差距的调节,也不应局限于个人所得税单一税种的调节, At the same time of the rapid economic development in our country, the gap between the rich and the poor has also been constantly increasing. The gap between rich and poor is reflected in the three levels of income, consumption and property. Strengthening tax regulation is an effective way to reverse the widening gap between the rich and the poor. Tax regulation should not be limited to the adjustment of the income distribution gap, nor should it be limited to the regulation of a single tax on personal income tax,