国务院发布的《关于激发重点群体活力带动城乡居民增收的实施意见》提出,要进一步发挥税收调节收入分配的作用,适当加大对高收入者的税收调节力度。如何界定高收入群体,这不仅仅是一个税收领域、经济领域的话题,更应该看做是一个具有社会意义的话题,因为群体的划分决定了税收以及社会责任的差异,也影响了社会财富的分配。界定高收入群体应该有一个系统而科学的标准, The State Council’s “Opinions on Enhancing the Vitality of Key Communities and Increasing the Incomes of Urban and Rural Residents” put forward that it is necessary to further give play to the role of tax revenue distribution and appropriately increase the tax adjustment of high-income earners. How to define high-income groups is not only a tax field, but also a topic of economic field. It should be regarded as a topic of social significance because the division of groups determines the differences between taxation and social responsibility and also affects the social wealth distribution. Defining high-income groups should have a systematic and scientific standard,