降低中低收入居民税负是我国税制改革的目标,也是实现我国“十二五”时期“民富”目标的重要举措。中低收入者的综合税负是由作为直接税的个人所得税和间接税的货物劳务税构成的。因此,为了减轻中低收入者的税负,必须对个人所得税和相关的货物劳务税进行系统性改革,增强整体税制的公平性。 Reduce the tax burden of low and middle income residents is the goal of tax reform in our country, but also an important measure to achieve the goal of “people rich” during the “12th Five-Year” period. The comprehensive tax burden for low- and middle-income earners consists of personal income tax as direct tax and goods and services tax as indirect tax. Therefore, in order to reduce the tax burden of middle and low income earners, we must systematically reform the personal income tax and the relevant goods and services tax to enhance the fairness of the overall tax system.