个人所得税作为税制体系中的一个重要税种，在实现收入、效率和公平目标上均可发挥作用。在不同时期及不同的政治经济背景下，个人所得税政策目标的侧重点是不同的。在现阶段我国市场经济快速发展，而居民收入差距逐步扩大的情况下，调节过高收入，缩小收入差距，即实施纵... As an important tax in the tax system, personal income tax can play a role in achieving income, efficiency and fairness. In different periods and in different political and economic contexts, the focus of individual income tax policy is different. In the current stage of rapid development of the market economy in our country, while the residents’ income gap is gradually widening, the regulation of excessively high income and narrowing of income disparity, that is, the implementation of longitudinal ...