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试论我国个人所得税的政策目标个人所得税制的改革和完善是今后税制改革的一个重要内容之一。在进一步改革个人所得税的时候明确其改革的政策目标是很有必要的，否则可能会出现制度设计和政策目标不一致的现象———这种现象在我国以往的税制改革实践中不能说没有出现过。...
On the Policy Objectives of Personal Income Tax in China The reform and improvement of the personal income tax system is one of the important contents in the future tax system reform. When further reforming the personal income tax, it is necessary to clarify the policy objectives of the reform. Otherwise, there may be phenomena of inconsistencies in system design and policy objectives. This phenomenon can not be said to have never happened before in our country’s tax reform practice . ...