改革开放以来,中国居民收入大幅增长,但分配失衡的问题也日益凸显。收入分配的结果是否公平,关系到经济增长的好处能否有效地惠及各个阶层。税收是调节收入分配的重要手段。本文从分析我国收入分配现状入手,对促进我国收入公平分配提出了相关税收政策建议。 Since the reform and opening up, the income of Chinese residents has increased substantially, but the problem of unbalanced distribution has also become increasingly prominent. Whether the outcome of income distribution is fair or not depends on whether the benefits of economic growth can effectively benefit all strata. Tax revenue is an important means of adjusting income distribution. This article begins with the analysis of the current situation of income distribution in our country, and puts forward the relevant tax policy recommendations to promote the fair distribution of income in our country.