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个人所得税作为调节收入分配的工具,是实现社会公平正义的重要手段。健全包括个人所得税在内的税收体系,逐步建立综合和分类相结合的个人所得税制度。进一步减轻中等以下收入者税收负担,适当加大对高收入者的税收调节力度。
As a tool to adjust income distribution, personal income tax is an important means to realize social fairness and justice. We will improve the tax system including personal income tax and gradually establish a personal income tax system that integrates and classifies the income tax. We will further reduce the tax burden on middle-income earners and appropriately increase the tax adjustment on high-earners.