收入分配差距问题是伴随我国改革开放和社会转型而凸显的一个社会经济问题。税收作为国民收入再分配的重要调节方式存在不合理之处,税制结构不合理导致税收职能的非协调性,现行个人所得税税制对扩大中低收入者收入规模不利,社会保障税和财产税缺位。在此分析基础上,文章提出完善税收对国民收入再分配的调节作用,构建双主体税种的税制结构,建立综合与分类相结合的个人所得税制,健全财产税,开征社会保障税。 The issue of income distribution gap is a social and economic issue that has come to light along with China’s reform and opening up and social transformation. Taxes as an important mode of national income redistribution there are unreasonable adjustment of the tax system is irrational led to the non-coordination of tax functions, the current personal income tax system to expand the income of low-income people unfavorable scale, social security taxes and property taxes absence . On the basis of this analysis, the paper proposes to perfect the regulatory function of taxation on the redistribution of national income, to construct the tax structure of dual-subject taxes, to establish a personal income tax system combining comprehensiveness and classification, to improve property tax and to introduce social security tax.