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个人所得税调控功能的体现我国现行的个人所得税法正式施行于1994年。施行七年来对维持社会稳定和促进经济发展产生了积极的影响：1.调节收入分配。社会成员间收入差距的过分悬殊是扰乱人们正常心态、危及社会稳定的重要原因。而消除贫富差距，除了必须改革和完善初次分配制度?
The embodiment of personal income tax regulation and control function Our country’s personal income tax law was officially implemented in 1994. In the seven years since its implementation, it has had a positive impact on maintaining social stability and promoting economic development: 1. Adjusting income distribution. Excessive disparity in income disparity among members of society is an important reason that disrupts people’s normal state of mind and endangers social stability. To eliminate the gap between rich and poor, in addition to the need to reform and improve the initial distribution system?