税收公平与个人所得税的探讨摘要当前税收公平与个人所得税俨然已经无法跟上我国社会经济发展的步伐，在一定程度上制约了社会主义和谐社会的构建工作，税收公平与个人所得税及个人所得税相关残留的问题成为我国迫切需要解决的问题。首先对个人所得税及我国个人所得税发展历程进行概述，其次，分析了个人所得税纳税的必要性与意义，接着论述了税收公平与个人所得税目前存在的问题。分别包括个人所得税普遍率低、偷税、漏税现象仍然严重、高水平纳税人才缺乏。最后，提出4税收公平与个人所得税的可行性路径，指出应当加强政策宣传与教育，提升人们纳税意识，完善税收制度并培养相关专业人才。关键词：强化个人所得税：调节：收入分配作用：路径AbstractAt present,tax fairness and individual income tax seem to have been unable tokeep up with the pace of China's social and economic development,to a certain extentrestricts the construction of a harmonious socialist society,tax fairness and individualincome tax and personal income tax related residual problems become an urgent needto solve the problem.This paper takes the current individual income tax adjustmentincome distribution in the realistic question as the starting point,this paper firstelaborates the tax fairness and the individual income tax significance,mainly includeshelps to create the fair competition external environment,is advantageous to enhancethe laborer's labor enthusiasm,promotes the national economy to be good and the fastdevelopment.Key words:strengthening individual income tax;Regulation;The role of incomedistribution;The path目录Abstract.2引言41个人所得税概述41.1个人所得税的概述41.2我国个人所得税发展历程42个人所得税纳税的必要性与意义2.1税收有助于提高纳税人的纳税意识.52.2有助于实现纳税人财务利益的最大化2.3增加国家的税收收入总量63税收公平与个人所得税目前存在的问题3.1个人所得税普遍率低3.2偷税、漏税现象仍然严重63.3高水平纳税人才缺乏74税收公平与个人所得税的可行性路径…74.1加强宣传力度，树立正确的纳税观念74.2健全我国税法制度84.3培养优秀的个人所得税纳税人才5结论…10参考文献