The Function and Limitation of Income Distribution Differences Controlled by Tax Policy

Since the Chinese reform,the income of both urban and rural residents is continuously growing and the income gap is also increasing.It is necessary to analyze the expression,character and the trend of the development of the income gap,and then arrange the current tax policies of controlling income distribution in proper order and explain the function of the government.Meanwhile,according to weakened effect of income distribution,the paper elaborates on the limitation of income distribution differences controlled by tax policy and put forward some suggestions of the policy of income distribution of China.