在当下中国,个税改革闹得沸沸扬扬,有人喊不能杀富济贫,有人喊不能劫贫济富。事实上,在全部个人所得税收入中,65%来源于中低收入家庭,也就是说,中国个人所得税征收并没有征到真正高收入的人身上,调控贫富差距的职能还远未发挥出来。 In the present China, a tax reform is a hubbub. Some people can not call for money to help the poor, others can not call for economic prosperity. In fact, 65% of all personal income tax revenue comes from low- and middle-income families. That is to say, the function of regulating the gap between the rich and the poor is far from being realized by those individuals whose income tax has not been collected in China’s real high incomes.