税收是国家调节收入差距,实现社会公平、构建和谐社会的重要手段。我国持续扩大的个人收入差距,是体制性和制度性发展模式导致的.现行的税收制度没有形成一个科学的个人收入的税收调节机制,使税收的功能得到有效发挥。从经济效率型税收调控模式逐渐过渡到公平正义型税收调控模式,运用税收政策促进收入公平分配,实现公平正义,具有重要意义。 Taxation is an important measure for the country to adjust its income gap, achieve social fairness and build a harmonious society. The continuous widening income gap in our country is caused by the institutional and institutional development model, and the current tax system does not form a scientific tax adjustment mechanism for personal income, so that the function of tax revenue can be brought into full play. From the gradual transition from the economic efficiency tax control mode to the fair and just tax control mode, it is of great significance to use the tax policy to promote the fair distribution of income and achieve fairness and justice.