“打富”以“济贫”的政策工具(1986年～1993年)以《城乡个体工商业户所得税》、《个人收入调节税》等分项税法为标志,以要求提高税前扣除额标准,提高各档次的税率为目的。此阶段执行1980年全国人民代表大会通过的《中华人民共和国个人所得税法》,起征点为400元。这与“让一部分人先富起来”的政策相适应,防止个人收入的差距过大。无论从税法的宣传还是征收管理上,这个阶段都以少数高收入人群为主要对象,制定政策的目的是让一部分高 Policy tools for “fighting the rich” and “helping the poor” (1986-1993) are marked by the sub-item tax laws such as “Income Taxes on Individual Industrial and Commercial Households in Urban and Rural Areas” and “Individual Income Adjustment Taxes” The amount of standard, improve the tax rate for each grade for the purpose. This stage implements the “Individual Income Tax Law of the People’s Republic of China” adopted by the National People’s Congress in 1980 with a threshold of 400 yuan. This is in line with the policy of “letting some people get rich first” and prevent the gap between individual incomes from becoming too large. Regardless of the publicity from the tax law or collection and management, this stage is the main target of a small number of high-income people, the policy is designed to make part of the high