Re-perceiving the tax allocation relationship between government and residents in the national income

Abstract

The tax allocation relationship between government and residents in national income
is a crucial problem. It directly concerns the economic interests of both the state and
individuals, and is relevant to economic development and social stability, as well as
national security. The report of the Eeighteenth NCCPC (National Congress of the
Communist Party of China) clearly states ‘Two Synchronizations and Two Increases
which are first ‘to achieve the synchronization of people’s income growth and national
economic development and the synchronization of labour remuneration increase and
labour productivity growth, and second to increase the proportion of household
income in the national income distribution and to increase the proportion of labor
remuneration in primary distribution’. The report of the Eighteenth NCCPC also paves
the way for future research on the income distribution issue and deepens our
awareness of the significance of the relationship between government and residents’
tax distribution.