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中山大学财税系主任杨卫华教授认为,个人所得税现阶段中心应是实现调节收入功能,而不是组织财政收入,个人所得税征税的焦点不应是工薪阶层,而是应把“六种人”作为个人所得税主要税源。杨卫华说,个人所得税重点盯防的征收对象不应该是工薪阶层和知识分子,而应是以下“六种人”:部分经营较好的私营企业主和个体工商业户;演艺、体育专业人员,包工头、暴发户以及其它新生贵族;部分天赋比较高、
Sun Weihua, director of taxation department of Sun Yat-sen University, believes that at this stage of the individual income tax, the center should be to realize the function of regulating income instead of organizing the fiscal revenue. The focus of the personal income tax should not be the working-class but the “six kinds of people” As the main source of personal income tax. Yang Weihua said that the focus of personal income tax should not be imposed on the target of the working class and intellectuals, but rather the following “six kinds of people”: some of the better-run private-owned business owners and individual industrial and commercial households; performing arts and sports professionals, Contractors, upstarts and other newborn aristocracy; part of the higher talent,