随着改革开放和市场经济体制改革的深入 ,我国个人收入在国民生产总值中所占的比重逐年上升 ,但在收入分配中存在分配不公的现象 ,个人之间收入差距拉大 ,必须深化政治、经济体制改革 ,完善税收制度 ,充分发挥税收调节个人收入分配功能 ,抑制个人收入差距 ,否则当差距达到一定的程度时 ,便会带来社会的不稳定 ,影响社会和经济的发展 With the deepening of the reform and opening up and the reform of the market economy system, the proportion of China’s personal income in GNP has risen year by year. However, there exists the phenomenon of unfair distribution in the income distribution and the widening income gap between individuals. Therefore, we must deepen the political , Reforming the economic system, improving the tax system, giving full scope to tax revenue to regulate the distribution of individual incomes and curbing individual income disparities, or when the gap reaches a certain level, it will bring about social instability and affect social and economic development