改革开放30多年来,我国居民收入水平大幅增长,但分配失衡的问题也日益凸显。在我国的收入分配中,本应由市场机制决定的初次分配的不公平导致了后续失衡,而二次分配与三次分配却收效甚微。税收作为国家宏观调控的重要手段,本应该在收入分配问题上发挥更大的作用。本文将以收入的这三次分配为基础,对税收对我国收入分配的调节进行分析并提出建议。 Over the past 30 years of reform and opening up, the income level of our residents has risen sharply, but the issue of unbalanced distribution has also become increasingly prominent. In our country’s income distribution, the inequality of primary distribution, which should be determined by the market mechanism, leads to the follow-up imbalance, while the secondary distribution and tertiary distribution have little effect. As an important means of state macro-control, tax revenue should have played a greater role in the distribution of income. Based on the three distributions of income, this paper analyzes the regulation of tax revenue distribution in our country and puts forward some suggestions.