摘要:随着我国国民经济的发展，人民生活水平的提高，我国个税起征点由最初的800元提高到了3500元。个税起征点的调整有助于推动我国个税改革，采用国际上通行的规则，使本国税制与日益扩大的国际经济贸易交流相适应；但是，我国的个税改革仅通过个税起征点这一方面的改革来体现社会公平是不行的，还应积极借鉴国外的成功经验，通过转换税制模式、调整税率结构、建立健全运行机制等措施，构建高效、公平、科学的个人所得税制度，并逐步实现与国际个人所得税制的接轨。本文主要通过对该改革进行研究，分析其优缺点的同时，提出建设性的意见。

关键词：个人所得税；改革；问题研究

Abstract:With the development of national economy, improve people's living standards, China's tax threshold from the original 800 yuan to 3,500 yuan. Tax threshold adjustments will help promote China's tax reform, the use of internationally accepted rules, to make its tax system and the expanding international economic and trade exchanges to adapt; However, China's tax reform would impose the tax only by a reform in this area points to reflect the social justice does not work, but also actively learn the successful experience of foreign countries, through the conversion tax model, adjusting the rate structure, operation mechanism and other measures to establish, build efficient, fair and scientific personal income tax system, and progressive realization of personal income tax system with international standards. In this paper, the reform through research, analysis of its strengths and weaknesses at the same time, make constructive comments.

Key words：Personal income tax；Reform；Studies

　　　从理论者到社会公众都围绕个人所得税的公平问题提出了自己的观点。一种观点认为，我国现行的个人所得税并不能有效的调节个人收入分配差距，不能体现税收的公平原则，税制改革应该强调个人所得税维护社会公平的功能；一种观点认为，现行的个人所得税的公平问题很严重，造成了“劫贫济富”，扭曲了个人所得税的收入公平分配的功能，加剧了居民收入差距的扩大；一种观点认为，现今的个人所得税不是我国的主体税种，收入公平分配不是其的主要职能，并不存在严重的公平问题；一种观点认为，个人所得税是我国当前发展最快的税种，成长中的个人所得税应该更有效的维护社会公平。那么，个人所得税的改革意义依然值得我们研究，探讨。