个人所得税是对个人的纯所得或纯收益课征的直接税，它已成为我国税种中“增长最快、最具潜能”的税种。其纳税人最多，涉及面最广，成为大众普遍关心的税种。课征个人所得税有利于调节个人收入分配，实现社会公平；有利于增加财政收入；有利于发挥税收对经济的“自动稳定器”功能；有利于实现社会资源的优化配置。目前，我国个人收入分配领域存在的问题集中表现为差距拉大，差距过大引起了很多社会问题。因而，缩小个人收入差距，维护社会稳定已成为我国经济发展中的一项重要任务。课征个人所得税有利于缩小个人收入差距。 本文主要分为四个部分对我国个人所得税法律制度的完善进行了探讨： 第一部分，阐述了个人所得税法律制度的一些基本理...The personal income tax is a direct tax which drafts to individual pure obtained or the net-income class,the personal income tax has become in our country categories of taxes “the growth is quickest, most has the potential” the categories of taxes. It taxpayer are most, the affected area is broadest, that become categories of taxes which the populace cared about generally. The class drafts the per...学位：法学硕士院系专业：法学院法律系_民商法学(含劳动法学、社会保障法学)学号：X200512000
