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市场经济的发展带来了收入差距扩大,并且还有继续扩大的趋势。这需要我国政府采用征收个人所得税的经济手段去抑制扩大的趋势和缩小过大的收入差距。为了满足这一要求,应对我国现行的个人所得税进行改革,以效率优先,兼顾公平为指导思想,采取相应的措施,充分发挥个人所得税的调节收入分配的作用。
The development of market economy has brought about an income gap widening, and there is still a trend of continuous expansion. This requires that our government adopt the economic measures of levying personal income tax to curb the expansion trend and reduce the excessive income gap. In order to meet this requirement, we should reform the current personal income tax in our country and take the measures of giving priority to giving priority to efficiency and taking fairness into consideration. We should give full play to the role of personal income tax in regulating income distribution.