目前对修改《个人所税法》的讨论日益热烈,然而随着讨论的深入,对经济公平的探讨也不断的加深。特别是日前提交人大讨论的《个人所得税法(修正案)》的一系列制度更是引发对经济实质公平的争论。就个税征收而言,实现经济实质公平需要经济法基本理念的支撑和大量相关制度的共同协调。 At present, the discussions on amending the “personal tax law” are getting more and more heated. However, with the deepening of discussions, discussions on economic fairness have also been deepening. In particular, the series of “Personal Income Tax (Amendment)” systems discussed by the author recently have triggered controversy over the substantive and economic fairness. As far as a tax collection is concerned, achieving substantive economic fairness requires the support of the basic concept of economic law and the coordination of a large number of relevant systems.