一、完善个人收入调节税应当是三年治理整顿的一项重要内容党的十三届五中全会提出:在我国要用三年或者更多的时间治理整顿社会经济秩序,以利于进一步实行改革开放的政策和最终实现四个现代化。治理整顿的范围很广,内容很多,个人收入调节税的建设也应是治理整顿的一项重要内容。因为强化经济秩序、理顺经济关系、解决收入悬殊和群众不满等问题都涉及到分配政策。个人收入调节税因为具有对社会成 I. Improving Individual Income Adjustment Tax Should Be an Important Content for Three Years of Governance Reorganization The Fifth Plenary Session of the 13th CPC Central Committee proposed that it take three or more years to govern the rectification of the social and economic order in our country so as to facilitate the further implementation of the reform Open policy and eventually realize the four modernizations. The scope of governance and rectification is very wide and there are many contents. The construction of personal income tax adjustment should also be an important part of the rectification. Because of strengthening the economic order, straightening out economic relations, solving the problems of income disparity and public discontent all involve the distribution policy. Personal income tax adjustment because of the community