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在市场经济条件下，税收调控收入分配功能的发挥，是在市场机制对社会收入分配调节基础上进行的，市场经济的完善程度及其对社会收入分配实现程度的不断提高，要求税收调控发挥更有效的作用。税收在社会收入分配中调控功能的实现程度，是由税收制度对个人收入分配调控的强度所?
Under the condition of market economy, the function of income distribution of tax control is exerted on the basis of the adjustment of market mechanism to the distribution of social income. The improvement of market economy and its realization of the distribution of social income continue to increase, Effective role. The degree to which tax regulation and control functions in social income distribution is controlled by the tax system on the distribution of personal income?