中文摘要：

近年来，我国贫富差距问题比较突出，而税收政策在缩小贫富差距方面的效果却不够理想，这反映了税收调节贫富差距的能力不足。通过构建一个“税种设计一税制结构一税收征管”三位一体的理论框架，结合我国现行税收制度与税收征管现状，对当前税收调节贫富差距能力不足的原因进行了理论分析和现实考察。研究表明：消费税、个人所得税、房产税等税种设计存在缺陷，造成税收调节贫富差距的微观能力薄弱；税系结构与税种结构的双重失衡，导致税收调节贫富差距的结构能力弱化；税收征管不健全，尤其是直接税征管体系薄弱，致使税收调节贫富差距的征管能力被削弱。为此，应当分别通过改进税种设计、调整税制结构和完善税收征管，以增强税收调节贫富差距的微观能力、结构能力和征管能力，使税收政策更好地发挥缩小贫富差距的作用。

英文摘要：

In recent years, the problem of income gap in China is rather severe. However, the ef- fect of tax policy on narrowing income gap is not satisfactory, which reveals inadequate ability of the tax system in narrowing income gap. In accordance with the present situation of current tax system and tax collection administration, this paper constructs a theoretical framework consisting of the three integrated elements, namely, design of tax categories, tax system structure and tax administration, to make a theoretical analysis and practical study on the reasons of inadequate ability of the current tax system in narrowing income gap. The results of the study show that there exist some defects in the design of tax categories, such as consumption tax, personal income tax, property tax, and so on, which result in the weakening of the micro ability of tax in narrowing income gap. The dual imbal- ance in the structures of tax system and tax categories results in the weakening of the structural abili- ty of taxes in narrowing income gap. The incompleteness in tax administration, especially the frail of the direct tax collection system, results in the weakening of the tax collection ability of taxes in nar- rowing income gap. Therefore, in order that tax policy can give full play to its role in narrowing in- come gap, efforts ought to be made to improve the micro ability, structural ability and collection a- bility of taxes in narrowing income gap through the improvement of the design of tax categories, the adjustment of the tax system structure and the enhancement of the tax collection administration.