税收调控功能的有效实现,需要一整套全面跟进的规则维系系统,公平的价值理念、公正的税制设计、高效的实施机制和良好的体制环境共同推进着收入分配公平目标的达成。而在GDP崇拜的背景下,“效率”和“总量”长期成为制度变迁的规范性标准,“公平”和“结构”的价值规范却被体制所遗忘,财政目标而非公平理念常常成为税制设计的首要目标。在规则层面上,税制结构有宏观、中观和微观之分。在宏观层面,以流转税系而不是所得和财产税系为主体的税制结构抵减着税收调控国民收入分配的有效性;在中观层面,社会保障税和财产税等税种协同调控体系的短板制约着税收制度调控功能的有效发挥;在微观层面,个人所得税和消费税在具体税制要素设计上的偏颇弱化了税收调控国民收入分配的公平职能。 The effective realization of tax control functions requires a set of rules and systems that are followed up in an all-round way. The fair value concept, fair tax design, efficient implementation mechanism and good institutional environment jointly promote the achievement of the fair distribution target. In the context of GDP worship, “efficiency” and “total amount” have long been the normative standards of institutional change, and the values ​​and norms of “fairness” and “structure” have been forgotten by the system. The fiscal Goals rather than equitable ideas often become the primary goal of tax design. At the regulatory level, there is a macro, meso, and micro tax structure. At the macro level, the structure of the tax system, which is mainly based on the circulation tax system rather than the income and property tax system, reduces the effectiveness of the tax administration in controlling the distribution of national income. At the medium level, the tax system of social security and property taxes and other tax cooperative control systems is short Board restricts the effective implementation of tax regulatory functions; at the micro level, personal income tax and consumption tax bias in the design of specific tax system weakens the fair function of tax revenue regulation and control of national income.