关于收入分配问题,本文认为:应从要素收入在居民之间的分配、公共服务类收入在居民之间的分配、隐性收入在居民之间的分配以及国民收入在政府、企业和居民之间的分配这四个视角进行综合研究。税收是一种再分配,其发挥作用的机制蕴含在以上四个方面中;对调节收入分配起作用的税种主要是所得税尤其是个人所得税;个人所得税制的设计及征收管理制度的完善均至关重要。此外,还应从非税因素中寻求调节收入分配之策。 On the issue of income distribution, this paper argues that: from the distribution of factor income among residents, the distribution of income of public service among residents, the distribution of hidden income among residents, and the national income between government, enterprises and residents Allocate these four perspectives for a comprehensive study. Taxation is a kind of redistribution, and its mechanism is contained in the above four aspects. Taxes that play a role in regulating income distribution are mainly income tax, especially personal income tax. The design of personal income tax system and the improvement of collection management system important. In addition, non-tax factors should also seek to adjust the income distribution policy.