个人所得税法自1994年实施以来,其增加财政收入和调节公民收入分配的两大职能作用发挥不一。一方面个人所得税已经成为我国收入增长最快的税种之一,另一方面调节高收人、缓解社会收入分配不均的矛盾一直是个人所得税征管工作的重点和难点。以我市为例,2004年天津市地方税务系统征收个人所得税30.3亿元,其中工资、薪金所得22.43亿元,占收入总额的74%,工薪阶层成了 Since the implementation of the personal income tax law in 1994, its two major functions of increasing fiscal revenue and regulating the distribution of citizens’ income have played different roles. On the one hand, personal income tax has become one of the fastest growing taxes in China. On the other hand, the contradiction between adjusting high income and alleviating social income inequality has always been the focus and difficulty of the work of personal income tax collection and management. Take the city as an example. In 2004, the local taxation system in Tianjin levied a personal income tax of 3.03 billion yuan, of which 2.243 billion yuan was for wages and salaries, accounting for 74% of the total income, and the working-class people became