本文在对税收调节收入分配问题相关文献进行简要综述的基础上,重点对税收调节收入分配功能不及预期的现象进行了描述,并从税制因素角度进行了原因分析,提出通过完善税收调节体系、合理发挥税收对调节收入分配从而促进社会公平功能的政策建议。 On the basis of a brief review of the literature on tax adjustment of income distribution, this paper mainly describes the phenomenon of tax adjustment of income distribution function is less than expected, and analyzes the reasons from the perspective of tax system. It is proposed that by improving tax regulation system, Give full play to the tax policy to adjust the income distribution so as to promote social fairness.