长期以来，我国理论界和实务界在研究税收优化理论时，都忽视了税收征管问题的研究，这一点在个人所得税中表现得尤为突出，因此，在一定程度上限制了个人所得税在我国的发展壮大。本文借鉴20世纪90年代以来主宰西方税制改革的重要理论依据—“税制优化理论”，具体分析了我国个人所得税税制与征管不协调的现状、原因，并提出了相应的对策。 For a long time, when studying the theory of tax optimization, both theorists and practitioners in our country neglected to study the problem of tax collection and administration, which is particularly prominent in the personal income tax. Therefore, it limits the development of personal income tax in our country to a certain extent grow. This paper draws lessons from the theory of tax system optimization, which is the important theoretical basis for the western tax system reform since the 1990s. It analyzes the status quo and causes of the uncoordination between the personal income tax system and the tax collection and management in our country and puts forward corresponding countermeasures.