摘要：随着经济的发展，个人所得税作为目前世界上绝大多数国家普遍征收的一种税种，是国家重要的财政收入来源。它具有调节收入分配，体现社会公平的职能；个人所得税法则是一部直接与千家万户切身利益相关的法律。然而，我国现行的个人所得税法虽经改革，却未能更好地发挥其应有的职能，甚至还有劫贫济富的嫌疑。因此，在原有改革的基础上进一步优化个人所得税制就成为了当务之急。本文在查阅大量的个人所得税理论与研究成果的基础上，从个人所得税的基本理论与税收公平原则的角度出发，对我国个人所得税中税制模式的不合理、个税流失问题、横纵向公平上的不足、起征点的设置、征管力度不够等方面问题进行探讨；在此基础上，借鉴西方发达国家在个人所得税制中取得的基本经验，从实行综合所得税制、增强居民纳税意识、以家庭为纳税单位、简化税率、规范费用扣除制度、增强征管力度等方面，提出一系列旨在推进我国个人所得税基于公平价值取向的对策，不足之处敬请指点。

关键词：个人所得税；公平问题；探讨；税制

Abstract：Whit the rapid development of the economic, individual income tax as at present most countries in the world of popular tax a categories of taxes, is the important national finance income source. At the same time, personal income tax adjustment of income distribution, social equity functions, and personal income tax law is a direct and immediate interest of millions of households the relevant laws. The current personal income tax law that although after the reform, but haven’t been able to reflect their due function, even has the suspicion of poor rich. So in the reform of the original based on personal income tax system further optimization will be the top priority. Article based on consulting a large number of individual income tax theory and based on the achievement of researches, from the point of view of the tax justice principles of our country’s individual income tax of the tax system model is reasonable, loss of tax, the lack of the longitudinal fair, the setting of the minimum threshold; inadequate collection and management are discussed. On this basis, the western developed countries in personal income tax system are achieved in basic experience. From the comprehensive income tax system, enhance residents’ awareness to pay tax, taxes as family unit, simplify the tax rate, the expense deduction standard system, and enhance the collection and management strength, the paper put forward a series of personal income tax to advance our country  in China based on fair value orientation of the corresponding countermeasures. Deficiencies still hope said.

Key words：Individual income tax；Fair question；Explore；Tax system

　　　我国个人所得税法虽然经过多次修订，在一定程度上降低了中低收入者的税收负担，维护了社会公平，有利于和谐社会的建设。但就个人所得税的公平而言，仍然存在着一些问题，其共同特点就是没有很好地把握纳税人实际的税负能力，究其根本原因就是没有在税收公平原则的指引下进行税收法律实践；没有统一的精神做指引使得在具体的个税法案设计上漏洞百出。这就要求我们把个税改革的着重点落在精神和理念的坚持与贯彻上，进而加强制度的全方位改进。多一份意见，多一份参考，最终制定出一套适合我国国情、适合市场经济需要的个人所得税体系，全面贯彻“负担能力强者多纳税，负担能力弱者少纳税”的原则和精神，真正发挥个人所得税公平收入分配的作用。