随着我国经济的迅速发展，个人收入不断增加，分配格局也发生了较大变化。加大对个人收入分配的调节力度，规范收入分配，缩小贫富差距，事关我国改革、发展与稳定的大局。当前，个人所得税征管的重点应放在调节社会分配不公上，真正起到对高收入阶层的调节作用。一、个人所得 With the rapid economic development in our country, personal income has been increasing and the distribution pattern has undergone great changes. Increasing the regulation of personal income distribution, standardizing income distribution and narrowing the gap between the rich and the poor will be the overall picture of China’s reform, development and stability. At present, the focus of personal income tax collection and management should be placed on the unfair adjustment of social distribution, and really play a regulatory role for high-income groups. First, personal income