根据包容性增长理念的要求,我国改革开放30多年来取得的丰硕成果应当惠及全体社会成员,使人们普遍受益,共同分享。而现阶段改革发展成果分配不公导致的社会问题日益凸显,其原因在于改革发展成果三次分配中,税法未能充分发挥其应有的功能。在包容性增长理念指导下,完善我国改革发展成果分配的税法机制,必须从改革发展成果第一次分配、第二次分配和第三次分配入手。 According to the requirement of inclusive growth philosophy, the fruitful achievements made in the past 30 years since the reform and opening up in our country should benefit all members of the society and make people generally benefit and share together. At present, the social problems caused by the unfair distribution of reform and development have become increasingly prominent. The reason for this lies in the fact that the tax law fails to give full scope to its due functions in the three distributions of the achievements in reform and development. Under the guidance of the concept of inclusive growth, we must start with the first distribution, the second distribution and the third distribution of the achievements in reform and development under the guidance of the concept of inclusive growth.