一、个人所得税调节存在的问题在税收制度中,个人所得税是具有最强的调节收入分配能力的一个税种。政府在市场初次分配中形成的收入格局的基础上,通过所得税的征收实施再分配,以达到缩小收入差距,扶持经济弱势群体,实现政府的公平分配的职能。但目前个人所得税调节收入的作用范 First, the personal income tax adjustment problems In the tax system, personal income tax is the strongest income distribution with a tax adjustment ability. Based on the income pattern formed in the initial distribution of the market, the government redistributes income tax through collection so as to achieve the functions of narrowing the income gap, supporting the economically disadvantaged groups and realizing the fair distribution of the government. However, the current role of personal income tax adjustment income