随着我国经济和社会财富的快速增长,人民生活水平普遍提高。但是,居民之间的收入差距却越来越大,引发社会各界广泛关注甚至忧虑。由于个人所得税具有天然的调节收入差距的功能,因而被寄予了很高的期望。然而,在我国目前的形势下,要充分发挥个人所得税促进收入分配公平的功能,必须理性分析并积极创造其发挥作用所需要的条件。 With the rapid growth of our economy and social wealth, people’s living standards have generally risen. However, the income gap between residents is getting bigger and larger, causing widespread concern and even anxiety in the community. As personal income tax has a natural function of adjusting the income gap, it is placed high expectations. However, under the current situation in our country, it is necessary to rationally analyze and actively create the conditions necessary for it to play a full role in boosting the fair distribution of income through personal income tax.