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我国达到共同富裕的目的所需经历的一个阶段是先使一部分人富起来。在这一政策背景下，我国现阶段出现贫富差距拉大现象是预料之中的。有关我国居民收入分配状况的研究表明，我国居民收入差距偏大，贫富分化加剧，若只就基尼系数来看，已经超过了美国、日本。①诺贝尔经济学奖获得者库兹涅茨提出倒U理论来解释经济发展与贫富差距的变化关系；我国学者陈宗胜也提出“陈氏倒U理论”来预测我国的贫富差距走势。根据这一理论，在我国经济增长的特定中间阶段，贫富差距还会拉大，但在经济发展达到一个较高阶段，贫富差距会缩小。问题是，在效率优先、经济继续增长的情况下，贫富差距还将拉大，那么，税收在兼顾公平中能不能发挥公平分配功能，起到调节收入的作用，将贫富差距控制在社会可容忍的范围内？本文考察了税收公平分配功能的现状，从税制结构和税收职能理论两个方面分析了其原因，并由此得出结论，提出了政策建议。
One phase of our country’s experience of reaching the goal of common prosperity is to make some people wealth first. In the context of this policy, the widening gap between the rich and the poor in our country at this stage is expected. Research on the distribution of income of residents in our country shows that the income gap in our country is wide and the polarization between the rich and the poor is aggravating. If only the Gini coefficient is concerned, it has surpassed that of the United States and Japan. (1) Kuznets, winner of the Nobel Prize in economics, put forward the inverted U theory to explain the relationship between economic development and the gap between the rich and the poor. Chen Zongsheng, a scholar of our country, also proposed Chen’s inverted U theory to predict the trend of the gap between the rich and the poor in our country. According to this theory, the gap between rich and poor will widen at a certain intermediate stage of our country’s economic growth. However, as the economic development reaches a relatively high stage, the gap between the rich and the poor will narrow. The problem is, given the priority of efficiency and continuous economic growth, the gap between the rich and the poor will widen. Then, can the tax function as a fair distribution function both in fairness and equity, regulate income and control the gap between rich and poor in the society Tolerable range? This paper examines the status quo of the fair distribution of tax revenue, analyzes its causes from two aspects: tax structure and tax function theory, and draws conclusions and puts forward policy recommendations.