个人所得税的征纳是当前社会各界热切关注的一个问题。《中共中央关于完善社会主义市场经济体制若干问题的决定》将“改进个人所得税,实行综合和分类相结合的个人所得税制”作为“分步实施税收制度改革”的重要一环。那么,应该怎样正确认识个人所得税的地位和功能,努力发挥其作用呢? The collection of personal income tax is a matter of great concern to all sectors of the community. The Decision of the CPC Central Committee on Several Issues Concerning the Perfection of the Socialist Market Economic System takes “improving the personal income tax and implementing the integrated and classified individual income tax system” as an important part of “carrying out the step-by-step reform of the taxation system.” So, how to correctly understand the status and function of personal income tax, and strive to play its role?