本文就我国主体税制的税收政策对居民收入分配的调节作用进行分析,认为自1994年税制改革以来我国主体税制的税收政策对调节居民收入分配差距起到了一定作用,但也存在调节累退性、调节力度弱化、低收入群体负担重等问题,在分析了导致原因的基础上,从法制环境、征管环节、税制调整等几个方面提出了相应的对策。 This paper analyzes the regulatory role of China’s tax policy on residents’ income distribution. It holds that the tax policy of China’s main tax system has played a certain role in regulating the income distribution gap since the tax system reform in 1994, but it also has some effects such as regressive, Weakened the regulatory intensity and the burden of low-income groups. On the basis of analyzing the causes, this paper put forward corresponding countermeasures from several aspects such as the legal environment, the collection and management of tax collection and tax system adjustment.