我国正处于经济增长方式的转变、产业结构重要调整的时期。但由于城乡差距、地区差距及群体差距在内的中国内部经济发展不平衡以及不同群体分享社会公共服务不均等因素。这种发展与分享的不平衡性,使“包容性增长”的提出成为必然。本文通过论证包容性增长的定义及重要性,提出实现包容性增长的税收法律制度。 Our country is in a period of change in the mode of economic growth and an important readjustment of the industrial structure. However, due to the imbalance in the internal economic development in China, including urban-rural disparities, regional disparities and group disparities, as well as the unequal sharing of social public services among different groups, This imbalance of development and sharing makes the introduction of “inclusive growth ” inevitable. By demonstrating the definition and importance of inclusive growth, this paper proposes a tax legal system to achieve inclusive growth.