the function of regulation meaning in Chinese

调节作用

The functions and status of chinese personal income tax can not place on equal footing with west developed countries " in certain period , namely weather income scale or the function of regulation , all suffer certain limit
中国个人所得税的功能作用和地位在一定时期内，不可能与西方发达国家相提并论，即无论收入规模，还是调节功能，都受到一定的局限。
It concentrates in : the low point of beginning levying taxes , the much name tax rate , and the heavy tax burden , the absurdity standard of the expenses deduct , the uncertain boundary of various taxation income item , and the imperfect system and the backward means of levy and management for taxes . therefore , these lead to evade tax seriously and the function of regulation allotment the income ca n ' t be fully played
集中体现在：起征点低，名义税率多，税负过重，费用扣除标准不合理，各类课税所得项目界限难以界定，税收征管制度不完善、手段落后，从而导致偷漏税严重，不能充分发挥其调节分配、组织收入的功能。