Research of Tax System under Fair Tax Perspective

As a whole society increasingly widespread concern in livelihood issues, at the growing disparity in income gap today, how to achieve a fair distribution of income, build a harmonious society and realize common prosperity has become a major problem in China's economic reform, which needs to be solved. Taxation as an important means of macroeconomic control the government, has a unique role to adjust income distribution and narrow the income gap. Taxation can not be replaced by other policies, the development of which has been confirmed by the practice in developed market economies of Western countries. In order to improve the distribution of income inequality in our country, we need to regulate the initial distribution and redistribution. Therefore, limiting public power, strengthening monopoly regulation and standardizing the labor market are the key, while the macro-control means, such as taxes, transfer payments and social security should be widely adopted. Practice during our transition period shows that adjusting personal income distribution through the tax system is an important part of the government's public policy, but also an objective requirement of building a socialist harmonious society.