我国居民收入大幅增长的同时收入分配失衡的问题日益凸显,税收作为国家宏观经济调控的重要手段之一,应当在调节居民收入分配方面发挥积极作用。本文从分析我国现行税制入手,并借鉴国际税制经验,探讨如何推进税收政策以公平为导向进行改革,使我国居民收入分配趋于合理。 The problem of unbalanced income distribution has become increasingly prominent while the income of our country is increasing sharply. Tax, as one of the important means of national macroeconomic regulation and control, should play an active role in regulating the income distribution of residents. This article begins with the analysis of the current tax system in our country, and draws lessons from the experience of the international tax system to explore how to promote the reform of the tax policy guided by fairness so as to make the income distribution of our residents more reasonable.