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目前,我国个人所得税之所以引起很多争议,就在于这种税制不仅起不到调整个人收入分配与个人财富占有的作用,相反,收入最低、财富拥有量最小的广大居民却成了个人所得税缴纳的主体。
At present, the reason why the personal income tax in our country caused a lot of controversy is that this tax system can not only fail to adjust the personal income distribution and the personal wealth possession. On the contrary, the majority of residents with the lowest income and the smallest wealth have become individual income tax paid main body.