随着近年来我国税收呈现高增长态势,税收问题引起了社会各界的广泛关注。在快速增长的税收收入中,个人所得税又是其中增长最快的税种之一。我们都知道个人所得税总收入中65%以上来自工薪阶层,也就是说,以工资为主要收入来源、以存款为主要投资方式的工薪阶层成为了所得税的纳税主体。而当前我国最大的民生问题就是如何实现就业和低收入者的收入增长,在现有基础上适当减税,才能促进国民经济健康发展。 With the rapid growth of tax revenue in China in recent years, the tax issue has drawn widespread public concern. Among the fast-growing tax revenues, personal income tax is one of the fastest-growing taxes. We all know that more than 65% of personal income tax revenue comes from working-class income. That is to say, wage earners whose main investment is income-based wage-earners become the tax-paying subjects of income tax. At present, the biggest livelihood issue in our country is how to realize the income growth of employment and low-income earners, and appropriately reduce the tax on the existing basis so as to promote the healthy development of the national economy.