个人所得税是以个人收入总和为税基的私人资本主义税种。马克思主义政治经济学基本原理告诉我们,税收是对剩余价值的再分配。而个人所得税以个人收入总和为税基,混淆了必要劳动创造的价值和剩余劳动创造的价值,混淆了工资与利润的差别,人人都有纳税的责任,貌似公平,实际上毫无道理。 Personal income tax is a private capitalist tax based on the sum of personal income. The basic principle of Marxist political economy tells us that taxation is the redistribution of surplus value. Personal income tax, on the other hand, uses the sum of personal income as the tax base and confuses the value created by the necessary labor with the value created by surplus labor. It obfuscates the difference between wages and profits and everyone has the responsibility of paying taxes.