中国公民，别做世界最糟糕的纳税人──关于个人所得税征收扫描胡春延，晓舟随着我国改革开放的深入和经济的飞速发展，人们的收入水平普遍提高，其收入差距也明显拉大．为了缓解收入分配的悬殊和不公，增加财政收入，我国于１９８６年出台了《个人收入调节税暂行条例》。... Chinese Citizens, Do not Be the Worst Taxpayer in the World - Scan on the Collection of Individual Income Tax Hu Chunyan, Xiao Zhou With the deepening of our country’s reform and opening up and the rapid economic development, people’s income levels have generally risen, and their income disparity has also been obviously widened. In order to ease the disparity and unfairness of income distribution and increase financial revenue, China promulgated the Provisional Regulations on the Regulation of Individual Income Tax in 1986. ...