随着我国社会主义市场经济体系的不断完善,个人所得税作为一个重要的税种,将会发挥越来越大的作用,它不仅可以调节收入分配差距,更重要的是发挥着资源配置的职能。对投资和消费的影响十分重大,可以有效地增加消费需求和投资需求,从而推动经济增长。我国入世后,如何进一步推动内需,促进消费,现行个人 With the continuous improvement of China’s socialist market economic system, personal income tax will play an increasingly important role as an important tax. It will not only adjust the income distribution gap, but more importantly, it will play the role of resource allocation. The impact on investment and consumption is very significant, which can effectively increase consumer demand and investment demand so as to promote economic growth. After China’s accession to the WTO, how to further promote domestic demand and promote consumption, the current individual