求翻译：但是，由于我国个人所得税在制度层面上和法律层面上都存在着种种问题，个人所得税调节收入分配的功能一直未能得好有效的发挥。是什么意思？

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However, because of our personal income tax in the system level and the legal level, there are problems, and the individual income tax in regulating income distribution function has not been able to be effective.

But, because our country personal income tax all has all sorts of problems in the system stratification plane and the legal stratification plane, the personal income tax adjustment division of income function has not been able to result in the good effective display.

However, because on the level of personal income tax system in our country and legal level, there are some problems, adjust income distribution function of personal income tax has not been able to effectively utilize.

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