Spending distribution is a permanent topic of discussion and debate among economists and sociologists in the world. On income distribution theory of ceaseless research process Bangbian, different countries, different ages, different school of economists also has put forward a lot of actual on income distribution. Adams, such as the classical economic school, put forward the rest of the value of the theory, that the value of goods by the non - difference of human rest. At the end of the 19th century, American economist Clark proposed marginal productivity theory (theory of MarginalProductive, and Clark with the neo classical economic school economist Marshall proposed equilibrium price distributions actual. In addition, the welfare economics school and the Keynes doctrine economists also made a great contribution to the actual expenditure allocation. Especially Marx proposed the actual distribution according to work, more pay, less pay for less work, not rest shall not eat. Expenditure allocation is a very broad and very complex, which is related to the national economic and social development of the eve of the whole country, the relationship between the various aspects of the national life, but also affect social justice and social harmony. With the economic and social development, economists pay more attention to personal expenses distribution, from twentieth Century to the beginning of the period, the expenditure allocation of the actual research beginning from the citizen spending on wages, profit distribution to the individual between the allocation of expenditure assigned by the Gene coefficient, the focus of the relationship between the economic growth and so on. The main content of this paper is to analyze and discuss the important content of the period of Russian transition. In the 90 years of the 20th century at the beginning of the field makes the world shaking changes sideways, who live on the world stage occupied main position, and led by the United States of the capitalist world against more than half a century long before the Soviet Union collapsed. Since then, Russia experienced a shake the universe, bending the transition process, There was no parallel in history. unrest. Russia's transition from the beginning of 1991, the experience of the long process from Yeltsin to Putin, to now have been for 20 years. In the early stage of Russian transformation, the conservative reform can be said to be absolutely failure, but also lead to a series of serious effects. What's most important is to make the most of the people of the Russian people feel the deepest is the reduction in the cost of living and the growing expenditure distribution gap results. If in accordance with the data of five division method, in Russia's foreign currency expenditure, 20% of the high count out proportion from 30 in 1991. 45 rise to 7% in 2002. 8%, an increase of about 50%; and 20% of the proportion of low expenses by 1991 11. 5 fell to 9% in 2002. 6%, a decline of about 50%. The difference in the allocation of expenditure was 8 times as much as 3 times in 1991. As a transitional country, Russia has a huge gap in the expansion of expenditure distribution. It has the common reason, and the special reason which is unique to the country in the process of transition. And the influence of income distribution gap also touch on all aspects of the country's economy and political career, not only on the country's economy overall growth influence and to occupy civilian career especially cost structure influence, more adverse to social harmony and stability. In the same way, Russia has adopted a series of measures to slow the allocation of expenditure as well as in most of the world. Tax and social security system is a useful method to deal with the distribution gap between the countries. This paper also analyzes the two aspects of the control measures adopted by Russian authorities. For example, in the tax area, Russia has used the expansion of the tax base, the same income tax rate, simplify the tax system, the tax rate of several measures, but also enhanced the tax regulation, the eve of the tax reform, the tax reform. In terms of social security, Russia in the governance of social, fund diversification and fund index of the fundamental bias, from unemployment insurance, retirement pension, medical insurance and social welfare and other aspects of the transformation, the reality confirmed that these changes are still very significant. China and Russia have a lot of characteristics in the transformation, for example, the implementation of a highly centralized planning economic system, the implementation of the strategy of priority growth of heavy industry, the use of uniform distribution of expenditure, etc.. The sideways from the Russian transition times of the income distribution system changes we can get inspiration: first of all, we should further reform and perfect our tax policy, tax better to display the home residents income distribution gap adjustment action; secondly, with an emphasis on the construction of social assistance system, plus Nianye of vulnerable groups helped efforts. Initially, slowly perfect social security system construction, complete social security legal, as soon as possible the introduction of the social security law, and also a perfect social guarantee fund financing as soon as possible levying the social assurance tax. The beginning of this article is through 目录: |