个人所得税作为直接税,既是政府财政收入的重要来源,又是国家实现宏观经济政策目标不可或缺的手段。我国的个人所得税制度改革应该以渐进的方式进行,并且宜根据人均国民收入水平、居民购买力水平等因素的发展变化而分阶段实施。 As a direct tax, personal income tax is not only an important source of revenue for the government, but also an indispensable means for the country to achieve its macroeconomic policy. The reform of the personal income tax system in our country should be carried out in a gradual manner and should be implemented in stages according to the development and changes in the level of national income per capita and the purchasing power of residents.