市场经济的发展,不可避免地会造成个人收入的差距,这是市场经济的缺陷。征收个人所得税正是政府宏观干预的手段,是政府调节贫富差距的主要措施。尽管我国的个人所得税制一直都在发挥着积极的调节作用,但仍然存在以下一些问题。1.税负不公,税制模式存在弊端,违背立法原则 The development of a market economy will inevitably result in a disparity in individual income, which is a flaw in the market economy. The collection of personal income tax is the means by which the government intervenes macroscopically and is the main measure the government adjusts the gap between the rich and the poor. Although China’s personal income tax system has been playing a positive regulatory role all the time, there are still some problems as follows. 1. Unfair tax burden, tax system disadvantages, contrary to the principle of legislation