日前,提高个人所得税起征点已作为议案提上两会议程。提到个人所得税,就不能不将其与收入分配联系起来。“初次分配注重效率”,政府不应或尽量少干预;“再次分配注重公平”,政府需要采取财政手段进行干预。20世纪之前关于收入再分配的争论,理论界主要集中在要不要收入再分配上,而20世纪则转到如何进行收入再分配上,联系我国实际,这种理论研究无疑具有指导实践的意义。一、我国当前收入分配状况从各方面统计指标来看,我国当前的居民收入分配差距,越来越值得给予更多的关注。1、基尼系数。按可比口径计算,城镇内部居民收入的基尼系数由1978年为0.16,2004年为0.35,上升了1.19个百分点。全国居民个人可支配收入的基尼系数,由1979年的 Recently, raising the threshold for personal income tax has been put on the agenda of the two sessions as a bill. When it comes to personal income tax, it can not but be linked to income distribution. “For the first time, distribution should focus on efficiency,” and the government should not or should not intervene as little as possible. “Redistribution and fairness” require that the government take financial measures to intervene. Before the 20th century debate on redistribution of income, theorists mainly focused on the need for income redistribution, but in the 20th century it turned to how to redistribute income and contact our reality. This kind of theoretical research undoubtedly has the significance of guiding practice. I. Current Income Distribution in China From all aspects of statistical indicators, the current income distribution gap among residents in our country deserves more and more attention. 1, Gini coefficient. Calculated on a comparable basis, the Gini coefficient of urban residents’ income increased from 0.16 in 1978 to 0.35 in 2004, an increase of 1.19 percentage points. The Gini coefficient of personal disposable income of the whole country was from 1979