今年以来,个税改革一直是一个热门话题,此番个税法的开卷重修,使这个话题再度升温。从法律的角度看,个税法的修改本质上就是对收入分配领域中各种利益关系所进行的一次法律调整。其总体原则必须是:既考虑 Since the beginning of this year, a tax reform has been a hot topic. This time a reform of the tax code has heated up the issue. From a legal point of view, the amendment of a tax law is essentially a legal adjustment of the various interests in the field of income distribution. Its general principle must be: both considered