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我国现行税制结构是流转税畸重，所得税，尤真是个人所得税畸轻，因而财政体制的自动调节器作用以及税收缓解社会收入分配不均的功能都很弱，在总需求不足时还影响国家的财政收入。1996年以来这些问题暴露得越来越充分，提高个人所得税在我国税收中的比重就变得很有必要。问题
The current tax structure in our country is an abnormal turnover tax and income tax. In particular, the personal income tax is extremely light. Therefore, the fiscal regulator’s role as an automatic regulator and the tax revenue relief function of unevenly distributing social incomes are very weak. When the total demand is low, Revenue. Since 1996, these issues have been exposed more and more fully, raising the personal income tax in the tax revenue in China becomes very necessary. problem