居民收入分配差距困扰着大多数国家,我国贫富差距问题亦不容小觑,税收集筹措财政收入与调节收入分配等职能,是缩小居民收入分配差距的重要手段,文章针对国民收入分配状况,结合现阶段的税制结构与税收政策情况,对税收调节居民收入功能薄弱的原因进行分析研究,提出针对改善居民收入分配差距的几点完善税收体系的建议。 Residents of the income distribution gap plagued most of the countries, the gap between rich and poor in China should not be underestimated, the tax collection of fiscal revenue and adjust the distribution of income and other functions, is to narrow the income gap between the residents an important means of distribution for the national income distribution, At this stage of the tax structure and tax policy situation, on the tax regulation of residents income weakness of the reasons for the analysis and research, put forward for improving the income distribution gap of several points to improve the tax system proposal.