税收的公平功能是我国社会各界所关注的热点。我国当前的税制结构存在诸多不利于实现公平的因素,整体税制结构呈现出累退性,消费税调节消费功能未有效发挥,个人所得税对工薪收入的过分关注等导致个人所得税收入分配逆向调节,财产税的缺失导致富裕家庭大量财产游离于政府税收制度调节之外。 The fair function of taxation is the focus of attention of all walks of life in our country. There are many unfavorable factors for the realization of fairness in China’s current tax structure. The overall tax structure shows a regressive nature. Consumption tax regulation and consumption function have not been brought into full play. Individual income tax has paid too much attention to wage income, which leads to the reverse regulation of personal income tax distribution, property tax Lack of wealth led wealthy families out of government tax regulation.