工薪阶层成纳税主力 虽然自1980年以来,国家先后颁布了《个人所得税法》、《个人收入调节税暂行条例》和《城市个体工商业户所得税暂行条例》,1994年1月1曰起又开始施行新的《个人所得税法》,并加大了税收征管力度,个人所得税收人也从1980年的16.2万元激增至1998年的338.59亿元;但对于有着近2亿 Although the wage earner has become the main taxpayer since 1980, the state has promulgated the “Individual Income Tax Law”, the “Provisional Regulations on the Regulation of Individual Income Taxes,” and the “Provisional Regulations on Income Taxes on Urban Individual Industrial and Commercial Households.” Since January 1, 1994, The new “Personal Income Tax Law” and increase tax collection efforts, personal income tax revenue also rose from 162,000 yuan in 1980 to 338.59 billion yuan in 1998; but for nearly 200 million