合理的收入分配制度是社会公平正义的最重要体现。针对收益不合理收入的垄断行业高管加强个税调控,是促进形成合理的收入分配制度的当务之需。而具体可通过选定合适的税基模式,针对垄断行业高管的薪酬加成征收个人所得税,以实现收入分配结果相对公平,同时彰显个人所得税法的实质正义,促进社会的和谐发展。 Reasonable income distribution system is the most important manifestation of social fairness and justice. For monopoly executives whose income is unreasonable, stepping up the regulation of individual tax is the immediate task of promoting the formation of a reasonable income distribution system. Specifically, individual income tax may be levied on the remuneration bonuses of executives in monopoly industries by selecting an appropriate tax base model so as to achieve relatively fair distribution of income and demonstrate the substantive justice of the individual income tax laws so as to promote the harmonious development of the society.