当前,收入分配不公已经成为影响我国经济社会持续发展稳定的重要因素,有必要进一步健全分配机制,实行个人所得税与财产税联动机制、税收与财政支出联动机制及再分配与初次分配、第三次分配联动机制,从而系统的规范收入分配秩序,逐步实现社会公平。一、我国收入分配的总体状况来自国家统计局数据显示,我国2012年基尼系数为0.474,比上年缩小0.003。基尼系数作为衡量收入分 At present, unfair income distribution has become an important factor that affects the sustainable development and stability of our economy and society. It is necessary to further improve the distribution mechanism and implement the linkage mechanism between personal income tax and property tax, the linkage mechanism between taxation and fiscal expenditure and redistribution and initial distribution. The third Allocate the linkage mechanism so as to systematically regulate the order of income distribution and gradually realize social fairness. First, the overall situation of China’s income distribution from the National Bureau of Statistics data show that China’s Gini coefficient in 2012 was 0.474, a decrease of 0.003 over the previous year. Gini coefficient as a measure of income points