近年来，随着我国个人所得税收入的迅速增长，个人所得税在调节收入分配方面的作用也越来越大。但是由于目前该税种的收入比重还很小以及我国税收征管水平的相对落后等原因，使得个人所得税的调节职能还不可能得到充分的发挥，不过，就现阶段而言，个人所得税的调节职能要明显强于其财政职能。本文将就这一问题进行具体论述，同时也兼与朱润钤同志商榷。 In recent years, with the rapid growth of personal income tax revenue in China, personal income tax has also played an increasingly important role in adjusting income distribution. However, due to the current tax revenue is still very small proportion of income tax collection and management in China is relatively backward and other reasons, making the personal income tax regulatory functions can not be fully played, but at this stage, the personal income tax regulatory functions to Obviously stronger than their financial functions. This article will give a concrete discussion of this issue, and at the same time it will discuss with Comrade Zhu Runong.