我国个人所得税制在公平与效率上都不能发挥作用时,改革就迫在眉睫了。本文在分析了中国个人所得税现状的基础上提出分类综合所得税制是现实的选择这一论断,并从发生频率与是否勤劳所得角度论述了分类项目与综合项目的确定,然后结合国际惯例与中国国情分析了影响扣除标准的因素,最后得出综合项目中最难确定的劳动所得部分的扣除标准。 When China’s personal income tax system can not play a role in both fairness and efficiency, reform is imminent. Based on the analysis of the status quo of China’s personal income tax, this paper puts forward the conclusion that the classification of comprehensive income tax system is a realistic choice and discusses the categorization project and comprehensive project from the perspectives of frequency of occurrence and hard-earned income, and then combines the international practice with China’s national conditions Analyzes the factors that affect the deduction standard and finally deducts the deduction standard of the most difficult part of labor income in the comprehensive project.