Under the background of solidly promoting the common prosperity,focusing on the current situation of income distri-bution and tax system structure in China,in-depth analysis is made on the difficulties and challenges faced by promoting common prosperity,and the overall strategy and implementation path for optimizing the tax system structure are proposed.This paper designs the composition of direct tax and indirect tax by scientifically setting tax categories,increasing the proportion of direct tax,impro-ving the direct tax system,and builds and constantly improves the tax system structure with direct tax as the main body,so as to give full play to the regulatory function and role of tax,narrow the income distribution gap,and lay a solid foundation for achieving common prosperity.
关键词
共同富裕/收入分配/税制结构/直接税/间接税
Key words
common prosperity/income distribution/tax system structure/direct tax/indirect tax