目前“收入差距过大、贫富分化”已成为中国当前社会问题中最引人注目的问题。税收作为收入分配调控功能的主要杠杆之一,必然会在缩小居民收入分配差距,实现社会收入公平的过程中发挥重要的作用。完善以个人所得税为主体的社会收入分配税收调控体系,运用税收调控理论加强对收入分配的有效调控,将是调节居民收入分配差距的重要措施。 At present, “the income gap is too large and the polarization between the rich and the poor” has become the most conspicuous issue in China's current social problems. As one of the main levers of income distribution regulation and control, tax revenue inevitably plays an important role in narrowing the gap between income distribution and social equity. Perfecting the tax regulation and control system of social income distribution with personal income tax as the main body and using tax regulation and control theory to strengthen the effective regulation and control of income distribution will be important measures to adjust the income distribution gap between residents.