目前世界上较发达的市场经济国家,都把个人所得税作为中央政府的主要税种,几乎无一例外。这不仅是因为这些国家的收入水平高,个人所得税的征收数量可观,更主要的是因为个人所得税的优良性质。个人所得税有着一些其他税种所不具备的优点:1.个人所得税最能贯彻社会公平的原则。由于个人所得税是直接对公民的收入进行课税,而且一般都 At present, the more advanced market economy countries all over the world regard personal income tax as the main tax type of the central government, with almost no exceptions. This is not only because of the high income levels in these countries, but also the significant amount of personal income tax levied on them, and more importantly because of the fine nature of the personal income tax. Personal income tax has some of the advantages of other taxes do not have: 1. Personal income tax can best implement the principle of social equity. Since personal income tax is a direct tax on citizens’ income, and generally