个人所得税的征收是通过对收入的再分配以达到调节收入差距、防止两极分化的目标。只有对现有的税制不断进行革新和完善,以使其更能符合我国经济发展状况和收入分配状况,实现能力越大、责任越大的征收模式,强化对高收入者的征管。 The collection of personal income tax through the redistribution of income in order to adjust the income gap to prevent the goal of polarization. Only by continuously reforming and perfecting the existing tax system so as to better meet the conditions of economic development and income distribution in our country, we can realize the collection model with greater capability and greater responsibility, and strengthen the collection and management of high-income earners.