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本文分析了现行我国个人所得税存在的明显不足,特别是在调节个人收入和公平社会分配方面存在的突出问题,根据构建社会主义和谐社会的要求,提出了进一步改革和完善个人所得税的设想。
This paper analyzes the obvious shortcomings of current personal income tax in our country, especially the prominent problems in regulating personal income and fair social distribution. According to the requirements of building a harmonious socialist society, this article proposes the idea of further reforming and perfecting personal income tax.