一、“三税合一”势在必行在我国社会主义条件下,随着计划经济向市场经济的转轨,税制改革正在深入进行。这之中,个人所得税的改革是个极为重要的内容。众所周知,长期以来我国的工资制度背离工资规律,而居民又在各方面享受国家的直接补贴,使其名义收入成为不完整收入,造成名义收入远远低于实际收入的状况,因此,个人所得的界限难以划分。同时,在“低工资、多就业”的政策下,居民的实际工资收入不高,其它来源的收入也少,绝大多数人的工薪收入仅能保障基本生活需 I. The “Three Taxes Are One” Imperative In the conditions of our country’s socialism, with the transition from a planned economy to a market economy, the tax reform is proceeding in depth. Among these, the reform of personal income tax is a very important content. It is well-known that for a long time our country’s wage system has deviated from the law of wages, and residents have also enjoyed direct state subsidies in all aspects so that their nominal incomes become incomplete incomes, resulting in nominal income far below the actual income. Therefore, Boundaries difficult to divide. At the same time, under the policy of “low wages and more employment”, the real wage income of residents is not high, and the income of other sources is also small. The wage income of the overwhelming majority of the people can only guarantee the basic living needs