一、个人所得税改革中的公平与效率问题(一)据《京华时报》8月17日报道,从北京市地税局建局十周年大会上传出喜讯,北京市个人所得税收入从1994年的1.2亿元,增长到2003年的124.7亿元,十年增百倍。国家设置个税和征收个税的宗旨是“公平分配,调节差距”,个体经营和劳务报酬等应缴 First, the issue of fairness and efficiency in the reform of personal income tax (a) According to “Beijing Times” reported on August 17, from the Beijing Municipal Bureau of Local Taxation on the 10th anniversary of the General Assembly delivered a good news, personal income tax revenue in Beijing from 120 million in 1994 Yuan, up to 12.47 billion yuan in 2003, a hundred times increase over ten years. The purpose of setting a tax and levy a tax on the part of the state is to “fairly distribute and adjust the gap” and pay for self-employed businesses and labor services