Abstract: In the condition of market economy, the government behavior to primary distribution is mainly through the adjustment of distribution’s starting point and distribution’s process to ensure that the result of the distribution is fair and effective. In China, the income gap is widening, which is not the consequences of market reform, but the economic system and the government behavior defects of primary distribution, which includes the fiscal and taxation system. In order to find the main policy reason to influence income distribution, The paper use Microscopic simulation method, chooses value-added tax (VAT) as the research object, and analysis China’s urban residents’ VAT burden in 2010, and then measure the Gini coefficient before and after VAT. The analyze results shows: VAT has a dramatic reverse adjust influence to income distribution, and based on the conclusion we puts forward some suggestions to VAT reform, including (1)speed up the tax structure transformation, from the "single subject"(turnover tax) tax system structure to "double subject"( turnover tax and income tax) tax structure, and (2) reduce the VAT rate of the necessities of life, Reduce the low-income stratum’s VAT burden, etc.

摘要： 市场经济条件下，初次分配中的政府行为主要是通过对分配起点以及分配过程的调节来保证分配结果的公平有效。现阶段我国出现的收入分配失衡、收入差距拉大并非市场化改革的后果，其本质原因在于初次分配中经济制度缺陷及政府行为失范，其中也包括财税制度。选择增值税为研究对象，分析2010年中国城镇居民的不同收入阶层所负担的增值税税负，并对城镇居民负担增值税前后的基尼系数进行测算。研究结果表明：增值税对于城镇居民收入分配起到显著的逆向调节影响，并基于该结论对增值税改革提出了相关建议。