所得税是以自然人或法人的法定所得为课税对象的税种的统称。与其他税种相比,所得税具有以下几个显著特点:首先,所得税是直接税,其税负一般不能转嫁;所得税是对纳税人的净所得征收的一种税,其纳税人即税负人,一般不会发生转嫁税负和重复征税的问题,因而对市场的正常运行干扰较小。其次,所得税体现了按能负担的原则,其课税对象为纳税人的净所得额。因为净所得额代表纳税人的购买能力,因而对纳税人的净所得按累进税率征收所得税。再次,所得 Income tax is a generic term for taxes that are taxed on the statutory income of natural or legal persons. Compared with other taxes, income tax has the following salient features: First, the income tax is a direct tax, the tax burden can not be passed on; income tax is a tax on the net income of the taxpayer, the taxpayer that the tax burden, generally There will be no transfer tax burden and double taxation problems, so the normal operation of the market less disturbed. Second, the income tax reflects the principle of affordability, and its object of taxation is the taxpayer’s net income. Since net income represents the purchasing power of the taxpayer, income tax is levied on the net income of the taxpayer at a progressive rate. Again, the income