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我国目前开征的个人所得税，不单纯是为了增加国家约财政收入，更重要的是通过对纳税人以不同档次的税率征收个人所得税，达到调节社会财富公平分配，调节过高收入，保护中低收入的目的；同时，还可以此来抑制通货膨胀，保持社会稳定。虽然如此，在个人所得税的征收管理过程中
The current personal income tax levied in our country is not simply to increase the state’s financial revenue. More importantly, it is necessary to impose personal income tax on taxpayers at different grades and rates so as to adjust the fair distribution of social wealth, regulate excessively high incomes and protect low- and middle-income The purpose of the same time, we can also curb inflation and maintain social stability. However, in the process of collection of personal income tax