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改革开放以来，伴随着我国经济的快速发展，人民的生活水平得到了极大的改善和提高，但与此同时，我国居民收入分配的差距也在逐步拉大，并呈现出不断加速的态势。据权威统计数据表明，目前我国居民收入水平的贫富差距已接近甚至超过了国际警戒线，这不仅影响了我国投资与消费规模的不断扩大，而且也正在成为我国社会稳定与经济可持续发展的重大隐患。对此，党中央和国务院给予高度重视，并多次研究部署相应对策，以缓解和缩小个人收入分配差距。税收是政府调节居民收入分配的有力手段，其在调节个人收入分配方面发挥了怎样的作用？应该起到怎样的作用？为了缩小收入分配差距，应该对现行税收制度作怎样的调整？这是当前税收理论界和实际工作部门亟待研究和解决的一个重大问题，也是本文作者力图研究解决的问题。结论是明确的，当前我国税收在调节个人收入分配方面具有累退倾向，要解决这一问题，则要通过相应调整我国个人所得税制、尽快出台与个人所得税配套的相关税种、建立对个人收入分配的立体交叉调节体系共同发挥作用才能达到。
Since the reform and opening up, along with the rapid economic development in our country, the people’s living standard has been greatly improved and improved. However, at the same time, the gap between the income distribution of residents in our country is gradually widening and the situation accelerating. According to authoritative statistical data, the gap between the rich and the poor in the income level of our country now approaches or exceeds the international warning line, which not only affects the continuous expansion of China’s investment and consumption scale but also is becoming the social stability and sustainable development of our economy Major hidden danger. In this regard, the CPC Central Committee and the State Council attach great importance to it, and repeatedly study and deploy corresponding measures to ease and narrow the gap between individual income distribution. Tax is a powerful means by which the government adjusts the income distribution of residents and what role does it play in regulating the distribution of personal income? What should be done? In order to narrow the income distribution gap, what should be done to the current tax system? This is a major issue that needs to be researched and solved urgently by the tax theory field and the actual work department at present, and it is also the problem that the author tries hard to study and solve. The conclusion is clear: At present, taxation in our country has a tendency to regress in adjusting the distribution of personal income. To solve this problem, we must adjust the personal income tax system in our country accordingly, issue relevant taxes that are paired with personal income tax as soon as possible, and establish a policy of individual income distribution The three-dimensional cross regulation system to work together to achieve.