本文就我国当前的税收政策对居民收入分配的调节作用进行了评析,认为1994年税制改革以来我国的税收政策对调节居民收入分配起到了一定的作用,但也存在调节具有累退性、调节力度弱、低收入群体负担重等问题,并在征管环节、税制调整等方面提出了相应的对策.“,”This paper makes a comment on impact of current tax policies on adjusting residential income distribution, arguing that tax policies have played a certain role in adjusting income distribution in China since the tax reform in 1994, while there still exist some issues including regressive adjustment, inadequate adjustment and heavy burden of low-income groups. Based on such an analysis, the paper also puts forward corresponding policy suggestions in the field of tax collection and management as well as tax system.