建立公平与务实的个人所得税制国家税务总局所得税司游有旺在市场经济条件下，一方面由于人们的劳动技能、素质和拥有的生产要素的差异，市场初次分配的结果必然会产生个人收入的差别；一方面，在市场机制作用失灵的地方，由于不完全竞争产生超过社会平均利润率的垄断利润... The establishment of a fair and pragmatic personal income tax system State Administration of Taxation Department of Income Tax Travel Wang in the market economy conditions, on the one hand because of people’s labor skills, quality and ownership of production factors, the initial distribution of the market will inevitably result in personal income Differences; on the one hand, monopolistic profits that exceed the average social rate of profit due to imperfect competition in places where the market mechanism fails to function ...