关键词: 个人所得税, 市场经济体制, 综合制, 收入分配

Abstract: From the evolution law of individual income tax system itself, it is a system choice closely related to the market economic system. It is precisely because of the rise of the market economy, so that everyone's labor has a market value, which has become a good tax basis for the scale, and evolved into personal "income". Judging from the reform process of China's individual income tax, its continuous perfection and maturity are compatible with the reform process of socialist market economy system. In the future, with the deepening of the reform of the market economic system, the reform of the individual income tax system will take the comprehensive system as the ultimate goal, expand the scope of individual income tax collection, and comprehensively strengthen the function of regulating and controlling income distribution.

Key words: personal income tax, market economy system, the comprehensive system, income distribution