According to Marxist theory of distributive justice, the unfairness in distribution according to work still needs the gov⁃ernment adjustment. Deduction and distribution to a certain extent must be put into effect by the authority of the government and the form of legislation, while the tax revenue, of which the adjustment effect plays an important role in the realization of distribu⁃tion according to work and distribution according to nees, is the only approach to raising fiscal revenue by the form of law. The re⁃al distribution according to work will inevitably lead to common prosperity via tax revenue adjustment and relevant measures of so⁃cial security, transfer payment, etc. Nevertheless, tax collection should abide by the principle of fairness and the principle of tax⁃payer’s burden capacity, i.e. the principle that the more income someone has, the more he/she must pay. In addition, the family population should be also taken into consideration. Compared with the forms of profit and government bond, tax revenue plays an irreplaceable role in adjusting income distribution. The ultimate goal of tax revenue adjustment is the promotion of social equity, and the direct tax has more adjustment effect for people with high income (high earner) than indirect tax. Those mentioned above have important guiding significance to formulate taxation policy and reform tax system in a new round. The goal of the reform of tax system should be transform from efficient motivation to fairness&justice&orderness, while the building of direct tax oriented by the adjustment of income redistribution should be accelerated, the tax system regarding perfect individual income tax as sub⁃ject, regarding property tax and social security tax as“two wings”and cooperated&coordinated with other tax categories, and the tax incentive mechanism encouraging public welfare donation should be also improved.%按照马克思主义的分配正义理论，按劳分配中的不公平仍然需要政府进行调剂；一定的扣除和分配必须通过政府的权威性以及立法的形式来实施，而税收是唯一通过法的形式来筹集财政收入的渠道；“按劳分配”与“按需分配”的实现都需要发挥税收的调节作用，真正的按劳分配通过税收的调节和相应的社会保障、转移支付等措施必然会导致共同富裕；但税收的征收应体现公平，应采取量能负担的原则，收入多者多缴税，还应考虑家庭人口的多少，相比利润、公债等形式，税收在调节收入分配上具有不可替代的作用；税收调节的最终目标是社会公平，而其中，直接税比间接税对高收入者的调节作用更大等。这对税收政策的制定和新一轮税制改革具有重要的指导意义。税制改革的目标应由以往的效率激励向公平、正义、有序转变。加快推进以调节收入再分配为导向的直接税体系建设，构建以完善的个人所得税为主体，以财产税和社会保障税为两翼，其他税种相互协调配合的税制体系，完善鼓励公益捐赠的税收激励机制。
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