从公平原则审视我国的个人所得税

Examining the individual income tax from the principle of fairness in our ciuntry

税收是国家财政收入的重要来源,个人所得税又是税收中重要的税种。国家可以也应该通过个人所得税调节国民收入,缩小国民贫富差距,这就需要一个公平的且能起调节作用的个人所得税税制。

Tax is the important income source of income tax,and the importance of the taxes.Countries can and should by the national income,reduce the gap between the rich and poor,and this calls for a fair and able to adjust the income tax.