In order to keep the stability of society and development of economy and adapt to the change of economic environment, it is necessary that IIT should be further reformed and perfected and the economic effect of IIT deserves further study.

• 为了维护社会稳定，促进经济发展，在新的形势下，进一步充分发挥个人所得税的功能作用，迫切需要对个人所得税的效应有更高层次的认识，同时，适应新的经济情况的变化，需要对个人所得税进一步改革和完善。