20世纪80年代中后期以来,以美国为代表的西方发达国家对税收制度进行了广泛而深刻的改革。就个人所得税制度而言,其改革和调整的方向是以公平与效率兼顾为目标,朝着“拓宽税基、降低税率、减少档次、简化税制”的方向发展。在改革的方式上,则普遍采取了“渐进性”的策略,即较为稳妥或分步骤地进行个人所得税制的改革,以保持政府财政收入的相对稳定,尽可能地减少和缓解对社会经济发展的负面影响。改革的内容主要包括以下几个方面:拓宽个人所得税税基。个人所得税制的税基即个人所得的范围相当广泛,如何界定其课 Since the mid and late 1980s, the western developed countries, represented by the United States, have conducted extensive and profound reforms on the tax system. As far as the personal income tax system is concerned, the direction of its reform and readjustment is to take equity and efficiency into account and to move towards the direction of “broadening the tax base, lowering the tax rate, reducing the grade and simplifying the tax system.” In the way of reform, the strategy of “gradualism” has generally been adopted, that is, the reform of the personal income tax system is carried out more steadily or step by step so as to maintain the relative stability of government revenue and minimize and alleviate the social Negative impact of economic development. The contents of the reform mainly include the following aspects: broaden the personal income tax base. The tax base of the personal income tax system is a wide range of personal income, how to define their lessons