Abstract: The report of the 20th National Congress of the Communist Party of China proposed that the distribution system is the fundamental system for promoting common prosperity.Taxation,as an important means of regulating income distribution and improving the distribution system,plays an important role in promoting common prosperity.To achieve common prosperity,it is not only necessary to design a scientific tax system to promote fair distribution,but also to optimize the income distribution pattern through improved tax preferential policies and a high-level modern tax collection and management system to achieve auxiliary regulation of fair distribution.In the new stage of development,it is necessary to fully recognize the important role of taxation in promoting common prosperity,and follow the approach of tax reform——fair distribution——promoting common prosperity to better promote the process of common prosperity.

Key words: tax system reform, tax system structure, fair distribution, common prosperity