论个人所得税法的“以人为本”

个人所得税是调节收入分配的重要工具，它在调节贫富差距、实现社会公平方面能起到很好的作用。但是，我国个人所得税制度的人性保护现状，使纳税人没有得到公平对待，从而影响了个人所得税的功能发挥。有必要加大对个人所得税的改革力度，以发挥其公平调节作用，使我国的个人所得税制度能够更好地促进社会公平，更好地体现“以人为本”。

On the Concept of ＂Human Orientation＂ Embodied in the Law of Individual Income Tax

Individual income tax is an important tool to adjust the distribution of people＇s income, which plays an positive role in adjusting the gap between the poor and the rich, and realizing social justice as well. However, the protection conducted through the tax has not made taxpayers treated in a fair way, which has hindered the tax to fully function. In order to build a harmonious society, we have to strengthen the reform of individual income tax, making it fully play its role, so as to make individual income tax system promote social justice and to realize the concept of ＂human orientation＂ in a better way.