我国经济正处于转轨的过程中，这是我国现阶段经济的基本特征。转轨时期的社会收入分配问题，因其多样性和变动性的社会经济特征而变得更为复杂，税收如何发挥好调控作用显得尤为重要。一、经济转轨时期社会收入分配问题的焦点经济转轨时期，我国社会收入分配存在着分配不公、 Our economy is in the process of transition. This is the basic feature of our economy at this stage. The issue of social income distribution in the transitional period has become more complicated due to its socio-economic characteristics of diversity and changeability. It is particularly important that tax administration plays a regulatory role. First, the focus of the issue of the distribution of social income during the period of economic transition Economical transition period, the distribution of social income in our country there is an unfair distribution,