贫富悬殊、两极分化的客观现实是我国经济非均衡发展的直接产物,究其制度上的根源,在于初始权利配置的不公平性导致的后续分配倾斜的制度安排。承载调节收入差距功能的税收制度,只有立足于税赋实质均衡以反哺初始权利配置的不公平性,通过税法价值理念衡平、税权衡平以及税负衡平来重新调整、架设税法体系,方能够实现较为理想的效果。 The disparity between the rich and the poor, the objective reality of polarization, is the direct result of the unbalanced economic development in our country. The root cause of the system lies in the institutional arrangement of the follow-up distribution caused by the unfairness of the initial right allocation. The tax system bearing the function of adjusting the income gap can only be achieved if it is based on the substantive balance of taxes so as to feed the unfairness of the initial rights allocation and readjust the system of tax laws through the equalization of tax law values, tax balance and tax balance The ideal result.