本文在分析我国居民收入分配现状的基础上,指出现行税制不利于实现收入调节功能的种种缺陷,进而提出完善税制、强化其收入调节功能的对策建议。 Based on the analysis of the status quo of residents’ income distribution in our country, this article points out that the current tax system is not conducive to the realization of the various functions of income regulation, and then puts forward some suggestions on perfecting the tax system and strengthening its income regulation function.