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修订个人所得税法的指导思想是否正确合适,直接决定个人所得税法修订的成败和效果。为了认真落实以人为本,全面、协调、可持续的科学发展观,构建人与自然、经济社会协调发展的社会主义和谐社会,促进全面建设小康社会的进程,全面修订税法应以加大对高收入者的调节力度,缓和收入分配不公的矛盾,促进社会主义和谐社会的建设为指导思想。
Whether the amendment of the guiding ideology of the personal income tax law is correct and directly determines the success or failure of the amendment of the individual income tax law. In order to conscientiously implement the people-oriented, comprehensive, coordinated and sustainable scientific concept of development, construct a harmonious socialist and social harmony between man and nature and economy and society, and promote the process of building a moderately prosperous society in all respects, a comprehensive revision of tax laws should increase the employment of high-income earners Adjustment efforts to ease the contradictions of unfair distribution of income and promote the building of a socialist harmonious society as the guiding ideology.