With the deepening of the reform and opening up, China's economy has made the world start to results, both in the economic development speed of calendar year and gross domestic product (GDP) are far ahead in the world, but at the same time our country residents income distribution fairness also questioned by the scholars both at home and abroad, Forbes magazine in 2012 published "global tax misery index" shows that Chinese residents tax misery index ranked second, overall tax burden of Chinese residents lack of rationality and fairness, which has attracted attention from all walks of life both at home and abroad.
Under the perspective of new urbanization, this article from the unbalanced regional economic development in China, the residents' overall tax burden and the reality of poor residents income distribution fairness, with the regional economic differences and the effects of tax burden on residents income distribution gap for research, through qualitative and quantitative theory discuss the empirical analysis, we research the regional economic differences on Chinese urban residents income distribution effect, the effects of taxation on residents income distribution gap. This paper first introduces the domestic and international research status on residents income distribution difference, secondly the qualitative analysis of the overall economic development of our country basic situation as well as the differences between different regional economic development, and then USES descriptive statistics analysis method to analyze the our country present stage of tax burden and resident income distribution gap between Chinese residents in the content such as, again, using a variety of quantitative method is a combination of empirical test the difference of regional economy, tax to our country residents income distribution effect, finally based on the results of qualitative analysis and quantitative test control residents income distribution gap widening in our country are put forward policy Suggestions.
Through the full text of the study found that since 2000, the negative effects of China's tax burden imbalances between different regions of the deteriorating, taxes and the regional economic difference of residents' income distribution has a profound impact, the tax system in our country did not play out in terms of regulating the income gap of efficacy, rapid economic development at the same time also brought the phenomenon of residents income distribution gap is widening, domain economic differences lead to different regional residents income distribution gap is widening. Priority, countries need to reform our country current tax structure, perfecting the personal income tax, property tax, the tax which has the function of adjusting income distribution, such as tax, and constantly improve the external environment factors and supporting measures in many aspects, promote the coordinated development of regional economy, to control the phenomenon of our country residents income distribution gap is widening, to prevent further deterioration of the gap between the rich and the poor.
Keywords：Regional economic differences; the individual income tax;