税收政策对经济的调节可表现在个人所得税对于人们的工作积极性的影响方面。资本主义国家的个人所得税一般采取累进制形式,这就是说,随着收入的增加,纳税人的纳税标准也将进入更高的档次。这意味着人们的实际收入的增加是随着名义收入的增加而递减的。这种税制对于人们的工作积极性 The tax policy on the economy can be reflected in the personal income tax on people’s work enthusiasm aspects. Individual income tax in capitalist countries generally take the form of a progressive system, which means that as incomes increase, taxpayers’ tax standards will also enter a higher grade. This means that the increase in people’s real income is diminishing as the nominal income increases. This tax system is for people’s work enthusiasm