Now,the gap between rich and poor is gradually enlarging internal of the village and brings about a lot of social problem.

Especially since the year 2003,the trend of the expasion of the gap between rich and poor has become more obvious,which is very disadvantageous to constitute of a socialist harmonious society.

However, after the reform and opening-up, the gap between rich and poor is widening.

On the nature of socialism and gap between the rich and the poor in the transitional period;

The gap between the rich and the poor in contemporary China is not only a major economic issue worth our concern but also a major social and political problem.

Narrowing the gap between the rich and the poor is a great challenge that confronts the Party at present,and it is logically consistent with the requirements imposed by a harmonious society.

This paper analyzes on the present situation that the Chinese resident s income gap quickly becomes big, probes into the influences of the over-big gap between the poor and the rich, and advances some concrete countermeasures for solving the problem of over-big gap between the poor and the rich.

This paper expounds the functions of establishing and perfecting the wealth tax systems on narrowing the gap between the poor and the rich in China from aspects of adjusting and reforming the individual income tax,collecting the social security tax,perfecting the consumption tax system,and collecting the inheritance tax,etc.

The gap between the poor and the rich in our country arise from the unjust opportunity due to the policy、unjust competition、power corruption、displace of government s function,however these policies and system、condition s formation is duo to the shortcoming of notion of law in essence.

At the same time,the gap between the rich and the poor is getting widened.

Nowadays,as the gap between the rich and the poor is widening,we should pay more attention to real property tax s function of adjusting distribution of personal wealth.