个税是调节贫富差距的最重要、最彻底和最直接的经济杠杆,从构建和谐社会的视角分析个税及其改革,个税应该兼顾各方利益,不能一概而论,应做到对高收入群体、工薪阶层和弱势群体分别考虑,公平和效率兼顾;未来个税的修改,应采用综合所得课税为主、分类所得课税为辅的混合所得税模式,实行以年度为课征期的原则,为构建和谐社会创造良好的税收环境。 A tax is the most important, the most thorough and the most direct economic lever to adjust the gap between the rich and the poor. Analyzing the individual tax and its reform from the perspective of building a harmonious society, a tax should take into account the interests of all parties and can not be generalized. The groups, working-class and disadvantaged groups should be considered separately, with fairness and efficiency. The future tax reform should be based on the comprehensive income tax, supplemented by income tax under the category of mixed income tax, the implementation of the principle of the annual class period , To create a harmonious society to create a good tax environment.