1.提高个人所得税的地位。从理论上说,个人所得税具有较强的调节收入分配功能,但其调节功能是以财政功能为基础的,地位低下的个人所得税在收入分配的调节上微乎其微。因此,从财政支出扩大的需要和公平收入分配的角度上说,必须充分发挥个人所得税的财政收入功能和收入分配功能,为此,必须首先要提高个人所得税的地位。 1. Improve the status of personal income tax. In theory, personal income tax has a strong ability to regulate income distribution, but its regulatory function is based on the financial function, and the low income tax on individual income tax adjustment is minimal. Therefore, from the perspective of the need of expanding fiscal expenditure and fair income distribution, we must give full play to the fiscal income function and income distribution function of personal income tax. Therefore, we must first raise the status of personal income tax.