Empirical Analysis of China's Personal Income Tax Revenue to Balance the Distribution

This paper is about income tax status and the personal income tax of China,which aims to balance the income distribution.In China,tax revenue is an important means for the balance of personal income,in accordance with our country's per capita disposable income and consumption,there is a "ratchet effect" and a "demonstration effect".of tax reform,we should pay attention to this Phenomena,from raising tax threshold,the establishment of ladder-income tax rates and strengthen the regulatory aspects of reform.