摘要： 在收入差距不断扩大的背景下，具有分配调节功能的个人所得税法却不能发挥应有的调节作用。本文在分析我国具体国情的基础上，借鉴了外国的成功经验，从而提出了改革与完善我国个人所得税法的具体建议。
abstract: with the income gap widening up day by day, the personal income tax law with the context of allocation of regulatory functions can not play its regulatory role. based on analyzing our country’s specific conditions and referencing the successful experience of foreign countries, this article puts forward specific recommendations of reforming and improving of our country’s personal income tax law.
关键词： 价值目标；税制模式；量能课税
key words: value goal；taxation model；the principle of levying on ability

0 引言
最近，http://*.cn 2006/01/15 23：10 爱考网（中国人民大学2006年经济法专业试题解析）.
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