浅析个人所得税“社会稳定器”效能的发挥

An Analysis of the “Social Stabilizer” Function of Personal Income Tax

收入分配差距过大是我国当前社会生活中的主要矛盾之一，而个人所得税具有调节收入分配的特殊功能。因而，应针对我国目前个人所得税征管中存在的问题，采取有效措施，强化征收管理，使其“社会稳定器”

An unduly wide gap exists between income distributions, which is one of the principal contradictions confronted now in our society while personal income tax can play a special role in regulating them. Therefore, according to the different problems discovered in the levy and management of personal income tax, we must take various effective measures to enforce tax management and give full play to its “social stabilizer” efficacy.