中文摘要：

本轮国际金融危机爆发以来,面对贫富差距扩大的严峻挑战,各国纷纷出台税制公平改革措施,通过差异化税率、增加应税项目、提高税收优惠和补贴等手段,调节收入分配,并通过推行税收赦免制度,打击国际避税,规范涉税行为。当前我国应尽快建立生计费用扣除标准随物价指数动态调整的个人所得税改革长效机制,加强国际税收合作,防止税基非法跨境转移,从而使税收更好地发挥促进社会公平的作用。

英文摘要：

The global financial crisis widened the gap between the rich and the poor. As a result, many countries took measures to adjust income distribution, including differential tax rates, new tax items, tax preferences and subsidies. BesidesL they introduced tax amnesty and fought against international tax avoidance, aimed at regulating tax-related behavior. China should establish a long-term mechanism that tax allowance changes with the price index, and strengthen the international tax cooperation to prevent cross-border transfer of tax base, so as to make tax system play a more important role in promoting social equity.