改革开放以来,我国经济迅速发展,国内生产总值和居民收入不断增加,但由于收入分配不公等因素的影响,我国劳动者报酬、居民收入占GDP的比重持续下降,税收收入占GDP的比重不断上升,居民不同群体间的收入差距悬殊,导致居民消费能力不强,消费率降低。本文针对这一现实,着重研究了如何运用税收手段,调节分配,增加居民收入,扩大国内需求,促进经济发展。 Since the reform and opening up, China’s economy has developed rapidly, with its GDP and resident incomes continuously increasing. However, due to the unfair income distribution, the remuneration of laborers and the proportion of household income in GDP continued to decline, and the share of tax revenue in GDP continued to rise As a result, the income disparity between residents in different groups has widened. As a result, residents’ spending power is not strong and their consumption rate is reduced. In view of this reality, this article focuses on how to use tax measures, adjust distribution, increase residents’ income, expand domestic demand and promote economic development.