我国国民收入分配格局既具体体现为经济成果的分配方式和公平性,又直接或间接地影响经济增长的动力、持续性和社会和谐。税收作为国家参与国民收入分配的重要工具,在调节国民收入分配方面发挥了积极作用,但也存在明显的不足。近几十年来,国民收入增速明显高于城乡居民收入增速,居民收入比重的下降意味着政府和企业参与国民收入分配的比重在上升。在优化国民收入分配结构中,税收体制机制的缺位有可能导致政府非规范收入的扩张和个 The pattern of national income distribution in our country embodies not only the distribution pattern and fairness of economic achievements but also the impetus, sustainability and social harmony of economic growth, either directly or indirectly. As an important tool for the state to participate in the distribution of national income, taxation has played an active role in regulating the distribution of national income, but there are also obvious deficiencies. In recent decades, the growth rate of national income has been significantly higher than that of urban and rural residents. The drop in the proportion of residents’ income means that the proportion of government and enterprises participating in the national income distribution is on the rise. In optimizing the structure of the national income distribution, the absence of a tax system and mechanism may lead to the expansion of non-standard government revenue and a