随着改革开放的不断深入和国民经济的持续、快速、健康发展,我国城乡居民个人收入水平逐步提高,一部分人通过各种途径先富起来,已进入高收入阶层,这些都为个人所得税的征收提供了坚实的税源基础。另一方面也随之出现了收入差距拉大等问题,影响了社会稳定。社会主义的本质对征收个人所得税提出了必然的政治要求。自开征个人所得税以来,本省个人所得税征管工作得到不断加强,税收收入逐步上升,为调节贫富差距,缓解社会分配不公,促进社会稳定,增加财政收入,发挥了重要的作用。但由于种种因素的制约,福建与全国一样,个人所得 With the continuous deepening of the reform and opening up and the sustained, rapid and healthy development of the national economy, the personal income level of urban and rural residents in China has gradually increased. Some people get rich first through various means and have already entered the high-income class. These are all personal income tax levies Provide a solid foundation of tax sources. On the other hand, problems such as widening income disparities have also emerged, affecting social stability. The essence of socialism poses the necessary political demands for the collection of personal income tax. Since the introduction of personal income tax, the province’s personal income tax collection and management work has been continuously strengthened, tax revenue gradually increased, in order to adjust the gap between rich and poor, ease social inequality, promote social stability, increase financial revenue, has played an important role. However, due to various constraints, Fujian, like the whole country, has its own individual income