一、关于征税对象目前有不少人认为,个人所得税应是一种调节税,来缩小收入分配差距,因此征税对象应是收入较高的少数人,而不是收入较低的工薪阶层。其实,这是一种误解。个人所得税不仅指向富人,其纳税义务人应当是普通居民。原因一是在课税的基本原则中有一条是普遍原则,即尽可能地对所有人征收,它本身也是公平原则的一部分,每个人不因身份和社会地位特殊而不纳税。二是在现代市场 First, on the tax object At present, many people think that personal income tax should be a kind of adjustment tax to narrow the income distribution gap, so the target of taxation should be higher income minority, rather than lower-income working-class. actually it is a kind of misunderstand. Personal income tax not only points to the rich, its taxpayers should be ordinary residents. The first is that one of the basic principles of taxation is a general one, that is, to impose on all people as much as possible and is itself a part of the principle of fairness. Everyone is not tax-devoid of special status and social status. Second, in the modern market