改革开放以来,我国的贫富差距有日渐扩大的趋势,而和谐社会作为中国新时期发展的一个主题,它的提出部分原因在于我国巨大的贫富差距,所以如果这个问题解决不好,则有可能引起社会动荡。本文立足于如何看待我国当前的贫富差距,及国家应如何制定合理的个人所得税税率进行探讨。 Since the reform and opening up, the gap between rich and poor in our country has been gradually widening. As a theme for the development of China in the new era, the harmonious society is partly due to the huge gap between the rich and the poor in our country. Therefore, if the problem is not solved well, May cause social unrest. This article is based on how to view the current gap between rich and poor in our country and how the country should formulate a reasonable personal income tax rate.