随着人们生活水平的不断提高,人均收入水平也逐渐增长,但是收入差距问题却越来越严重。财税法作为与收入分配最为密切的法律制度,能够在分配改革中发挥最直接的作用。公平分配是财税法制创新的最终目标,这就要求财税法在国民关系、贫富关系上发挥其应有的作用,体现出财税法创新中的正义观。 With the continuous improvement of people’s living standards, the per capita income level has also gradually increased, but the problem of income disparity has become more and more serious. As the legal system with the most income distribution, fiscal tax law can play the most direct role in the distribution reform. Fair distribution is the ultimate goal of taxation and legal system innovation, which requires that the taxation law play its due role in the relations between the nationals and the rich and the poor, and embodies the concept of justice in the innovation of fiscal and taxation laws.