近年来,我国贫富差距问题比较突出,而税收在缩小贫富差距方面的效果却不够理想,这反映了税收调节贫富差距的能力不足。本文构建了一个“税种设计—税制结构—税收征管”三位一体的理论框架,结合我国税收制度与税收征管现状,对当前税收调节贫富差距能力不足的原因进行了理论分析和现实考察。研究表明:消费税、个人所得税、房产税等税种设计存在缺陷造成税收调节贫富差距的微观能力薄弱;税系结构与税种结构的双重失衡导致税收调节贫富差距的结构能力弱化;税收征管不健全,尤其是直接税征管体系薄弱致使税收调节贫富差距的征管能力被削弱。为此,我国政府应当分别通过改进税种设计、调整税制结构、完善税收征管来增强税收调节贫富差距的微观能力、结构能力、征管能力,使税收更好地发挥缩小贫富差距的作用。 In recent years, the issue of the gap between rich and poor in our country has become more prominent. However, the effect of tax on narrowing the gap between the rich and the poor has not been satisfactory. This shows that the tax revenue has not enough capacity to regulate the gap between the rich and the poor. This paper constructs a trinity theoretical framework of “Tax Design - Tax Structure - Tax Collection and Administration”. Combining with the current tax collection and administration in our country, this paper makes a theoretical analysis and realistic investigation on the reasons why the current tax regulation lacks the ability to balance the rich and the poor. The results show that: the deficiencies in tax design such as consumption tax, personal income tax and real estate tax result in the weak microcosmic ability of tax regulation of the gap between rich and poor; the double imbalance of tax structure and tax structure leads to the weakening of the structural capacity of tax regulation of the gap between rich and poor; In particular, the weak tax collection and management system led to the weakening of the tax collection and administration ability to regulate the gap between the rich and the poor. To this end, our government should enhance the micro-capacity, structural capacity and tax collection and management capacity of tax revenue and control the gap between rich and poor by improving the tax design, adjusting the tax system structure and perfecting the tax collection and administration so that the tax revenue can better play the role of narrowing the gap between the rich and the poor.