在经济体制改革不断深化、多种经济成分并存、尤其是集体经济和个体经济空前活跃的情况下,不同阶层的苏联公民在货币收入和物质利益上的差别日趋扩大。这使苏联原来实行的个人所得税制度不能体现社会公平的原则。具体地说,主要表现为:(1)缺乏统一的征收办法,如对神职人员,手工业者个人所得税的课征办法与国家职工个人所得税的课 With the deepening of the reform of the economic system and the coexistence of a variety of economic components, especially with the unprecedented active collective economy and individual economy, the differences between the monetary income and the material benefits of Soviet citizens of different social strata have been expanding. This made it impossible for the personal income tax system originally practiced by the Soviet Union to embody the principle of social fairness. Specifically, the main manifestations are as follows: (1) The lack of uniform collection methods, such as the levying method of individual income tax on clergy and handicraftsmen and the personal income tax class of state employees