目次一、个人所得税的功能二、从个人所得税的历史演化看个人所得税的功能三、应当正确认识社会公平四、如何看待我国个人所得税的制度缺陷五、个人所得税制的改革趋势六、结论个人所得税是所有税种中跟每个人关系最为密切的税种。几乎没有谁能跟个人所得税断绝关系。近年来,有关个人所得税的话题成了人们讨论最激烈的税收话题之一。人们主要关心的问题 First, the personal income tax function Second, from the historical evolution of personal income tax to see the personal income tax function Third, we should correctly understand the social equity Fourth, how to treat the personal income tax system defects Fifth, the personal income tax reform trend Sixth, personal income tax It is the tax that is most closely linked to everyone in all taxes. Almost no one can break the personal income tax relationship. In recent years, the topic of personal income tax has become one of the most talked about tax topics. People are mainly concerned about the problem