随着人们收入和生活水平的提高,个人所得税法的改革成了纳税人关注的热点和焦点,也已经纳入了政府改革的视野。为此,本刊邀请全国人大预算工委法案室主任、中国财税法学研究会副会长俞光远先生撰文,就个人所得税法改革的一些重要内容和主要思想,进行了解释。 With the improvement of people’s income and living standards, the reform of personal income tax law has become the focus and focus of taxpayers’ attention, and has also been incorporated into the vision of government reform. To this end, the magazine invited budget director of the National People’s Congress budget law office, vice president of China Tax Law Research Association Mr. Yu Guangyuan author on the personal income tax reform of some of the important elements and the main idea were explained.