我国贫富差距呈现“全范围、多层次”扩大之势的原因之一就是现行所得税法对“五色收入”的调控不力,尤其是“血色收入”、“金色收入”、“灰色收入”和“黑色收入”大都游离于所得税法的调控范围之外。财产税法是对财产的存量征税,是对所得税法调控功能的有益补充。长期以来我国税法学界将财产税法置于研究的边缘地带,导致实践中财产税法调控功能的弱化,甚至出现“逆调节”的现象。因此,研究财产税法调节收入分配的功能具有重要的理论和现实意义。 One of the reasons for the widening gap between rich and poor in our country is that the current income tax law is not conducive to the regulation and control of the “five-color income”, in particular, the “blood color income”, “the golden income” Mostly, “gray income” and “black income” are largely outside the scope of the income tax laws. The property tax law is a tax on the stock of property, which is a useful supplement to the regulatory functions of income tax law. For a long time, tax law scholars in our country have placed the property tax law on the fringe of the study, resulting in the weakening of the regulation and control function of property tax law in practice and even the phenomenon of “reverse regulation”. Therefore, studying the function of property tax law to regulate income distribution has important theoretical and practical significance.