随着国民经济发展,居民收入增加,但是收入差距问题日益明显,严重阻碍我国经济社会持续协调发展。个人所得税作为政府调节居民收入分配的主要手段,在税制结构、征管制度方面存在严重缺陷,因此,应当在提高个人所得税收入规模,完善费用扣除制度,改革和优化税率,加强税制监管的基础上,进一步促进个人所得税的制度的完善,发挥调节收入分配的功能。 With the development of the national economy and the increase of residents’ incomes, the issue of income disparity has become increasingly evident, seriously hindering the sustained and coordinated economic and social development in our country. As the main means by which the government adjusts the income distribution of residents, there are serious flaws in the tax structure and collection system. Therefore, on the basis of improving the scale of personal income tax, improving the deduction system, reforming and optimizing the tax rate, We will further promote the perfection of the system of personal income tax and give full play to its function of regulating income distribution.