我国国民贫富差距较大已是不争的事实,尽管税收作为调控宏观经济与收入分配的重要手段之一,但效果并不理想。其主要原因在于我国当前以流转税为主体的税制结构并不利于缩小贫富差距。要充分发挥税收调节居民收入分配的功能,还依赖于税制结构的调整与优化,只有增加所得税尤其是个人所得税在税收收入中的比重,相应降低流转税的比重,税收负担才有可能向高收入阶层转移。 It is an indisputable fact that there is a wide gap between the rich and the poor in our country. Although the tax revenue is one of the most important measures to control the macroeconomy and the distribution of income, the effect is not satisfactory. The main reason is that the current tax structure in China is mainly based on turnover tax and is not conducive to narrowing the gap between rich and poor. It is also necessary to increase the proportion of income tax, especially personal income tax, in the tax revenue. If the proportion of turnover tax is reduced accordingly, is the tax burden likely to increase to a high level Class transfer.