Foreword

In economics， long and importance of income distribution is obvious， rational distribution of income is not only related to the economic question of the vital interests of the people's， but also the political issues of the social stability and national unity.Therefore， it is a major issue that can not be avoided in the economics.

Since the reform and opening up， China's rapid economic growth has attracted worldwide attention， while the gap between the rich and the poor has reached a level rarely seen in the world.This can be felt not only from our own lives， but also from the statistical evidence.According to the national bureau of statistics data show that China's Gini coefficient was 0.317 in 1978， 2000， has more than 0.4 the end of 2006 is 0.496， it is not only significant difference was found in the income of urban and rural residents， and within the urban and rural residents income is very unequal， these fully illustrates the pattern of income distribution in China appeared serious imbalance phenomenon.Although many experts and scholars have done a lot of research on income distribution in recent years， there is no effective way to solve the problem of income distribution in China.Therefore， it is undoubtedly the most important thing to study the income distribution in China under this background and find the solution suitable for China's income inequality.

Chinese scholars have not only expounded the income distribution of Chinese residents in theory， but also studied from different perspectives， such as economic growth， system， employment， labor migration and income sources.And also a lot of results from the aspects of empirical research， but only from the point of empirical analysis， research methods adopted by the researchers in our country is relatively simple， lack of more abundant and effective econometric research methods， with the development of econometrics， especially the development of the micro econometrics， economic scholars keep some new research methods applied to the residents income distribution problem in the field of study， such as a parameter method， nonparametric method， economic model， quantile regression and CGE method and so on.

Due to the reasons of historical development， the income distribution of Chinese residents is obviously more complicated， ranging from the average distribution in the early days of the founding of the People's Republic of China to the distribution system that is dominated by distribution according to work and coexists with various distribution modes after the reform and opening up， as well as the income gap between urban and rural areas， regions and industries formed in the process of economic development.So the study on the residents' income distribution problem in more challenging， how to utilize the existing in our country residents income distribution data， the application of the research methods of modern economics in the research of the income distribution， comprehensive research of the status of the residents' income distribution and income distribution change trend， the causes of the income distribution and income distribution policy effects， etc.， is the important subject in front of China's economic scholars.

Based on the above analysis， this paper， based on the related data of Chinese residents' income distribution， choose suitable for the actual economic situation in our country， the econometric model， the analysis of the income gap in China， and empirically analyzes the residents' income distribution and redistribution， not only on the analysis of the structure of residents' income distribution in our country， also analyzed the fiscal policy on the influence of the income distribution in our country， the study on income distribution in China provides the data support.In summary， it mainly explores the following questions： （1） We briefly summarize the existing basic concepts， theories and relevant measures of income distribution； （2） The current research status of income distribution of Chinese residents is sorted out.Firstly， the paper reviews the main influencing factors of income distribution in China， such as human capital， labor flow， financial development and trade， etc.Secondly， the influence of tax and fiscal policy on income distribution is reviewed.（3） By using the income distribution and redistribution model， the income distribution and redistribution structure in China is analyzed according to the social accounting matrix established in 2007.（4） According to China's data from 1998 to 2014， the polarization index of Chinese residents' income was calculated by using the EGR method， and the characteristics， causes of the polarization of Chinese residents' income and its impact on economy and society were analyzed.Meanwhile， the polarization index and Gini coefficient of China were compared internationally.（5） Based on China's 2007 social accounting matrix， the impact of the reduction of indirect tax rate on the income of urban and rural residents at all levels was analyzed by using the computable general equilibrium model.（6） Based on the data of the residents' income in China from 1999 to 2009， the influence of the transferred income on the residents' income distribution was calculated by using the generalized entropy index from the perspectives of regional decomposition and income source decomposition.（7） According to the public fiscal expenditure data from 1978 to 2009， this paper studies the impact of China's public fiscal expenditure on income distribution.（8）We analyze and compare the measurement methods of income uncertainty， and further analyze the impact of income uncertainty on consumption.

Finally， the conclusion of this book is given.Due to the limitations of time and the author's own level， the research of this book inevitably has many deficiencies and omissions.