我国个人所得税是在1980年开征,个人所得税的开征首要目的是调节分配不公,个人所得税设计的征税对象是中等收入以上的人。然而从我国的个人所得税的实践来看,尽管40％以上的社会财富集中在极少数人手里,但个人所得税40％以上却来源于工薪阶层。高收入者并没有成为个人所得税的征缴的主要对象,而工薪阶层却成为缴纳个人所得税的主体。2000年我国个人所得税收入中,来源于劳务报酬所得部分占2.09％,总所周知,一些名家、名演员及明星大都是靠劳务报酬来获取高收入的。与我国相比,美国情况正好相反,在美国现有5％的高收入纳税人缴纳近二分之一得了联邦所得税,占50％的低收入纳税人仅交纳了5％的联邦所得税。由此可见,我国的个人所得税在调节分配不公 The personal income tax in China was introduced in 1980. The primary purpose of the introduction of personal income tax is to regulate the unfair distribution. The personal income tax is designed for people who are above middle-income earners. However, according to the practice of personal income tax in our country, over 40% of the personal income tax comes from the working-class although more than 40% of the social wealth is concentrated in the handful of people. High-income people did not become the main object of the personal income tax collection, while the working-class has become the main body to pay personal income tax. Of the personal income tax revenue in China in 2000, 2.09% of the income derived from labor service remuneration was received. As we all know, some famous artists, celebrities and celebrities mostly rely on labor remunerations for obtaining high incomes. Compared with our country, the United States is the opposite. In the United States, nearly half of the existing 5% of high-income taxpayers pay federal income tax, and 50% of low-income taxpayers pay only 5% of federal income tax. Thus, our personal income tax in the adjustment of unfair distribution