ABSTRACT
This chapter summarizes the main research conclusions of the book based on the preceding study of each chapter, and proposes the policy suggestion of adjustment of distribution pattern of national income. The adjustment to a series of tax policies cannot be ignored, so as to adjust the distribution pattern of national income, and especially restrain the polarization between the rich and the poor in the process of building a harmonious society in the future. The direct tax is suitable for achieving the distribution of equity objective, but the indirect tax is suitable for achieving the economic growth objective. The personal income tax mainly has two forms, wherein one is the schedular income tax, which is the various taxable incomes to the taxpayer and divided into several categories, the different types (or sources) of incomes are applicable to the different tax rate, and the income tax is levied respectively.
