(一)改革开放以来,随着经济体制改革的不断深化,我国个人所得税制度进行了多次改革和调整。尤其是1994年按照社会主义市场经济发展的要求,将原先的个人所得税、城乡个体工商业所得税和个人收入调节税三税合并,统一为现行的个人所得税制,个人所得税收入迅速增长,1996年达到193.06亿元,比1990年增长了9.1倍,年均增长为44.6%。 (A) Since the reform and opening up, with the continuous deepening of economic restructuring, China’s personal income tax system has been repeatedly reform and adjustment. In particular, in 1994, in accordance with the requirements of the development of the socialist market economy, the former personal income tax, the individual income tax for urban and rural areas, and the personal income adjustment tax were merged and consolidated into the current personal income tax system. Income from personal income tax increased rapidly, reaching 193.06 Billion yuan, an increase of 9.1 times that of 1990 with an average annual increase of 44.6%.