英语翻译摘要:解决我国贫富差距急剧拉大的客观现实已成为建设*的当务之急.现在,我国的改革正处于关键时期,如若解决不好社会贫富两极分化的问题,必将会引起社会动荡,造成我国经济的后退,改革的成果将毁于一旦.收入分配问题不仅对社会稳定产生现实影响,而且对国民经济发展影响至深.可以说,收入分配问题已经成为破解当前经济运行中各种矛盾的重要锁匙.现阶段解决贫富差距的主要手段是收入的再分配,而税收又是收入再分配的主要手段.因此,建立公平的个人所得税税制,就成为解决贫富差距研究的重点之一.现行个人所得税税制存在税制模式选择偏差、税制设计不合理、税收征管效率偏低和税收征收环境欠佳等种种问题,使对其进行改革问题迫在眉睫.本文就我国个人所得税存在问题及其改革措施进行探讨.关键词：个人所得税 税制改革 完善 贫富差距 社会公平

Resolve our country's wealth gap widened sharply in the objective reality has become an urgent task of building socialism.At present,China's reform is at a critical period,should the properly solved the problem of social polarization between rich and poor will inevitably lead to social unrest,resulting in back of our economy and the results will be destroyed.Income distribution issues are not only practical impact on social stability,but also profound impact on the economy.We can say that income distribution has become a crack in the various contradictions in the current economic operation important keys.Resolved at this stage the gap between rich and poor is the primary means of income redistribution,and taxation is the primary means of income redistribution.Therefore,the personal income tax to establish a fair tax system,to solve the wealth gap has become one of the key studies.The current personal income tax there is tax model selection bias,the tax system designed to unreasonable tax administration and tax collection is low efficiency and poor environmental problems,so that urgent reform of them.In this paper,problems of China's personal income tax and the reform measures were discussed.