一段时期以来，有关富人纳税问题成为媒体、社会议论的焦点问题，刘晓庆涉嫌偷逃税款被依法逮捕，更是“一石激起千层浪”，使人们对富人纳税问题再次给予了特别的关注。在向市场经济转轨过程中，由于竞争过程的不公平、机会不均等，必然造成分配结果的不平等，在这种不平等的 Since a certain period of time, the tax issue concerning the rich has become the focus of discussion in the media and society. Liu Xiaoqing’s arrest of tax evasion by law has been arrested in accordance with the law. This has even given rise to a “wave of waves and waves” that have given people special re-payment of taxes on the rich. attention. In the process of transition to a market economy, inequalities in the distribution of the inequality of the distribution inevitably result from unfair competition and unequal opportunities,