社会公平分配是构建和谐社会的一个重要问题。从财税理论的角度审视,导致收入分配差距过大的主要原因在于:政府财政能力弱化、税收制度有待完善、社会保障制度落后以及转移支付制度存在缺陷,本文对此进行深入分析并提出对策。 The fair distribution of society is an important issue in building a harmonious society. From the perspective of taxation theory, the main reasons leading to the disparity in income distribution are: the weakening of financial capacity of the government, the need to perfect the taxation system, the backwardness of the social security system and the defects of the transfer payment system. This article analyzes and puts forward some countermeasures.