个人所得税法律制度对人力资本发展的影响

人力资本是经济增长的源泉，个人所得税法律制度是影响人力资本发展的重要因素之一，个人所得税的制度设计也应在公平的原则下充分保障纳税人的生存权和发展权，提高纳税人的身体素质和教育素质，变人口大国为人力资本强国，加快我国人力资本的发展，促进我国经济的平稳较快发展。

The Impacts of Individual Income Tax System to Human Resources Development

Human resources are the source of economic growth. Individual income tax system is one of the key elements that impact human resources development. The individual income tax system should be designed under the equity principle and fully guarantee taxpayer＇ s rights of existence and development, improve physical conditions and education levels of the taxpayers, thus turn the large population country into strong human re- sources country, accelerate our country＇ s human resource development, push forward the fast yet steady economic growth.