下面我介绍一下个人所得税的基本梗概。 第一,三种税合成一种税,叫作“中华人民共和国个人所得税”。个人所得税遇到一个核心问题,是以普遍征收为目的,还是主要征收高收入者。这是一个很重要的指导思想,这个指导思想的主要分歧在于我们费用的扣除是多少。理论上讲,个人得到多少钱,首先要满足劳动力再生产的那部分开支,最基本的、社会平均水平的衣食 Here I introduce the basic outline of personal income tax. The first and third taxes come together into a tax called “Individual Income Tax of the People’s Republic of China.” The personal income tax has a central problem, whether it is for general collection or whether it is mainly for high-income earners. This is a very important guiding principle. The main difference of this guiding principle lies in the deduction of our expenses. In theory, how much money an individual gets, he or she must first meet that part of the labor force’s reproduction, the most basic and social average