我国个人所得税深化改革的近期打算和远期选择图＼苏翔天文／梁建勇目前，我国的经济体制正从计划经济为主向市场经济转轨，经济活动既受市场调节的影响，又受计划控制的制约。税收的作用表现为两方面：一是调节经济，二是集中财政收入。税收不仅要参与最终环节的调节，而... Recent Aspects of China’s Personal Income Tax Deepening Reform and Long-term Selection Plans Su Xiang Astronomy / Liang Jian-yong At present, China’s economic system is shifting from a planned economy to a market economy. Economic activities are both influenced by the market and controlled by the plan Restrictions. The role of tax revenue in two aspects: First, adjust the economy, and second, focus on revenue. Taxes must not only be involved in the final adjustment, but ...