再分配视角下缩小收入分配差距的对策研究

改革开放以来，我国居民收入分配差距逐年扩大，成为当前我国社会发展亟需解决的重要问题。那么，从再分配角度分析居民收入分配差距拉大的原因是：税收调节收入分配功能弱化，财政转移支付调节收入分配功能微弱和社会保障体系建设滞后；鉴于此，对如何在再分配领域优化税制结构强化税收自动稳定功能、推进财政转移支付制度改革、完善社会保障体系以缩小收入分配差距等方面提出了对策研究的建议。

The Countermeasure Study of Narrowing the Income Distribution Gap under the Perspective of Redistribution

Ever since China＇ s reform and opening policy, the income distribution gap of the Chinese people is growing year by year, which has become the important issue in the development of our society. This paper analyses the reasons of the enlarging income distribution gap：the weakening of the function of tax adjusting income distribution, the weakening of the function of transfer payment adjusting income distribution and the stagnation of the social security system. Furthermore, it puts forward suggestions of optimizing tax structure in the field of redistribution, strengthening the function of tax automatic stabilization, promoting the reform of transfer payment system, and improving the policy of social security system.