摘要:个人所得税作为世界各国普遍征收的一个税种，已有两百多年的历史。它在国家组织收入，公平分配，控制经济中发挥着举足轻重的作用。随着我国经济发展和调整，居民收入水平不断提高，个人所得税这一重要税种也逐步暴露出一些问题，主要体现在税制模式落后、费用扣除制度不尽合理、税率虚高及征管水平落后等方面。如何对我国个人所得税体制进行改革，从而提高其调节个人收入能力，缓解分配不公的矛盾，促进社会主义社会和谐发展，已成为人们关注的热点和焦点问题之一。本文根据个人所得税的基本理论，从税制模式、征税范围、税率结构和费用扣除四个方面进行问题分析，并借鉴国外经验，对我国个人所得税提出相关对策和建议，逐步完善我国个人所得税制度。

关键词：个人所得税；税制模式；改革；公平原则

Abstract:Individual income tax as a common tax in all over the world, it has a history of over two hundred years. It plays a important role in the organization of country income, fair distribution and economic control. Along with our country economic development and adjustment, dweller income level has raised ceaselessly, individual income tax also gradually exposed some problems, it mainly reflected in the tax system mode is backward, the expense deduction system is not reasonable, the tax rate high and the administration level is also backward. The people has pay an attention to the big thing is that how to reform our country's individual income tax system, it will help us to improving the regulation of personal income, alleviate the contradiction of unfair distribution and promote the harmonious development of socialism. In this paper, according to the analysis of the individual income tax theory, tax system pattern, from the scope of Taxation, tax rate and deduction four aspects carries, it also draw lessons from foreign experience, makes some suggestions and policy for China's individual income tax and gradually improve the individual income tax system in china.

Key words: Personal income tax；tax system；reform；fair principle

　　　分类个人所得税制度对于不同来源的所得采用不同的征收标准和方法，这样既不能全面完整地体现纳税人真实的纳税能力，也会造成所得来源多、综合收入高的纳税人交较少的税甚至不用交税；而所得来源少、但收入相对集中的纳税人却要多交税，不能体现“多得多征，公平税负”原则。另外，分类个人所得税制度对于个体工商户的生产经营所得和企事业单位的承包、承租经营所得的税率设计偏低，这样也不能有效地体现“调节高收入，缓解个人收入差距悬殊矛盾”的立法原则。