中山大学财税系主任杨卫华教授认为 ,不应该把工薪阶层和知识分子作为个人所得税重点盯防的征收对象 ,而应该重点盯住以下“六种人” :部分经营比较好的私营企业主和个体工商业户 ;演艺、体育专业人员 ,包工头、暴发户以及其他新生贵族 ;部分天赋比较高、能力比较强的中介机构 Professor Yang Weihua, director of the Department of Taxation at Sun Yat-sen University, believes that wage earners and intellectuals should not be targeted for the personal income tax. Instead, they should focus on the following six types of people: some well-run private-owned business owners and individual industrial and commercial households ; Performing arts, sports professionals, contractors, upstarts and other newborn aristocrats; some high-end talent, relatively strong intermediary