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和谐社会的核心价值是社会公平。个人所得税的内在核心价值是税收公平,外在核心价值是社会公平。个人所得税的三大职能与和谐社会的目标耦合。建设社会主义和谐社会要求进一步强化所得税改革,包括税制模式的改革,扣除项目的改革和开征社会保障税。
The core value of a harmonious society is social fairness. The intrinsic core value of personal income tax is tax fairness, and the external core value is social fairness. The Three Functions of Personal Income Tax and the Goal of Harmonious Society. Building a socialist harmonious society requires further strengthening of the income tax reform, including the reform of the tax system model, deducting project reforms and levying social security taxes.