一、完善个人所得税制的指导思想(一) 国外个人所得税的功能国外个人所得税的功能在不同时期有不同作用。在市场经济发达的国家中，一般是：税制初期是财政收入功能；税制进入成熟期是调节收入差距功能；税制成熟期是调控经济，各功能协调发挥作用，俗称经济的“稳定器”。（二 First, improve the personal income tax system guiding ideology (a) the function of foreign personal income tax Foreign personal income tax functions in different periods have different roles. In the developed market economy, the general is: the initial tax system is the revenue function; the tax system into the mature stage is to adjust the income gap function; maturity of the tax system is to regulate the economy, the coordination of various functions play a role, commonly known as the economy “stabilizer.” (two