The Change of the Tax Mode of Regulating Income Distribution:from the Economy and Efficiency-Oriented Mode to the Fairness and Justice-Oriented Mode

The present individual income gap in China that is expanding continuously reflects and represents the income gap among different regions,the income gap between city and countryside and the income gap among different trades that is caused by the system developmental mode.The previous tax reforms mostly focused on the function of fiscal revenue and neglected the function of regulating income distribution and the relating tax mode.It is of an important and far-reaching significance to finish the change from the economy and efficiency-oriented mode to the fairness and justice-oriented mode for ensuring that a tax policy can promote fairly income distribution,realize the distributive justice and further promote social harmony.