个人所得税是对个人的纯所得或纯收益课征的直接税,有利于实现社会公平实现资源优先配置,同时也可以促进社会经济的发展,它已成为我国缩小个人收入差距的主要工具,同时也会促进我国经济的快速发展。 Personal income tax is a direct tax levied on pure income or net income of individuals, is conducive to achieving social fairness and giving priority to the allocation of resources, and at the same time, can promote social and economic development. It has become a major tool for narrowing the individual income gap in our country. Promote the rapid economic development in our country.