公平原则是制订、评价税收制度和税收政策的重要标准,也是个人所得税应当追求的主要目标。我国现行的个人所得税建立于向社会主义市场经济转轨时期,具有一定的过渡性,随着社会主义市场经济的进一步发展,该税种与公平原则的矛盾日益显露出来。为此,应针对我国的具体情况对个人所得税加以完善,以充分发挥该税种调节收入分配的作用,实现社会公平原则。 The principle of fairness is an important criterion for formulating and evaluating the taxation system and taxation policies and also the main objective that personal income tax should pursue. The current personal income tax in our country is based on the transition to a socialist market economy and has a certain transitional phase. With the further development of the socialist market economy, the contradiction between the tax and the principle of fairness has become increasingly apparent. Therefore, personal income tax should be perfected according to the specific conditions of our country so as to give full play to the role of tax revenue in regulating income distribution and realize the principle of social fairness.