公平正义是政府进行收入再分配的目标追求,构建公平型个人所得税是政府缩小收入差距,实现分配正义的主要途径之一。现行个人所得税制可通过课税模式以及税基、宽免额、税率结构等税制要素的重新设计,构建公平型个人所得税制。 Fairness and justice are the pursuit of redistribution of income by the government. Building a fair personal income tax is one of the main ways for the government to narrow the income gap and realize the justice of distribution. The current personal income tax system through the tax model and the tax base, relief, tax structure and other tax elements of the re-design, build a fair personal income tax system.