当前，我国正在讨论个人所得税法的修订，其中的一个指导思想是：“加大对高收入者的调节力度，缓解社会分配不公的矛盾，促进社会稳定”。众所周知，现代个人所得税制的一个主要功能就是公平收入分配。在我国目前个人收入差距迅速拉大的情况下，以此指导思想修订个人所得税法? At present, our country is discussing the amendment of the personal income tax law. One guiding principle is: “We will increase the regulation of high-income earners, ease the contradictions in social injustice and promote social stability.” As we all know, one of the major functions of the modern personal income tax system is fair income distribution. Under the circumstance that the current personal income gap in our country is widening rapidly, how can we revise the personal income tax law with this guiding principle?