个人所得税有两个方面的功能,一是财政功能,即收入功能,通过征收个人所得税为国家提供稳定可靠的财政收入来源;二是调控功能,通过个人所得税结构的合理设计和安排贯彻国家经济政策和社会政策。从个人所得税法的层面来看,其核心价值在于维护社会公平,即调节劳动者的收入水平,防止贫富差距过大。 Personal income tax has two functions, one is the financial function, that is, the income function, through the collection of personal income tax for the country to provide a stable and reliable source of revenue; the second is the regulatory function, through the rational design and arrangement of personal income tax structure to implement the national economic policy And social policy. From the perspective of the personal income tax law, its core value lies in maintaining social fairness, that is, adjusting the income level of laborers and preventing the gap between the rich and the poor from becoming too large.