实证考察大小行业和几个垄断企业的收入情况,显示出我国存在行业收入差距过大的现象。在导致这种现象的诸原因中,我国的反垄断法律制度不完善和税收制度对收入分配的调控不力是主要的制度原因。政府应尽快制定《反垄断法》,完善我国的反垄断法律制度,重塑以个人所得税为主体,财产税、资源税、流转税等为补充的税收制度,以缩小行业收入差距,实现社会和谐发展。 Empirical study of the income of large and small industries and several monopolies shows that there is an excessively large income gap in our country. Among the reasons leading to this phenomenon, the imperfect legal system of antitrust in our country and the ineffective regulation and control of income distribution by the tax system are the main institutional reasons. The government should formulate the Anti-monopoly Law as soon as possible to improve China’s antitrust legal system and reshape the tax system supplemented by the personal income tax as the main body, property tax, resource tax and turnover tax to narrow the industry’s income gap and achieve social harmony development of.