“十五”计划《纲要》提出:要完善个人所得税,开征遗产税;要保护合法收入,调节过高收入,取缔非法收入,防止收入分配差距的过份扩大;要为建立稳定的社会保障体系提供强有力的保证。这从根本上指明了税收调节的方向、方式和方法,我们应当据此推进税费改革,健全税收制度,进一步强 The Outline of the 10th Five-Year Plan states that personal income tax should be perfected, and inheritance tax must be levied. Inheritance tax should be levied on legal protection of legitimate income, regulation of excessive income, suppression of illegal income and prevention of excessive expansion of income distribution. In order to establish a stable social security system, Provide a strong guarantee. This basically points out the direction, methods and methods of tax adjustment. We should push forward the reform of taxes and fees, improve the taxation system and further strengthen