Abstract: Abstract:Tax is the important factor influencing the regional income gap. The central authorities proposed the proposal as ＂alleviating the expanding trend of income disparity among areas and social members, narrowing the income gap among areas＂. This paper analyzed the tax factors which influenced the area income gap of our country, and explored the effective way of using tax to regulate income distribution. The paper also gave some suggestions on the tax policies that regulate regional income disparity.