我国现行的个人所得税 ,费用扣除额较低 ,边际税率过高。实行分类所得税制 ,应税所得项目多、税率档次多、计算复杂、税基窄 ,加之监管不力 ,使偷税、漏税现象十分严重 ,税收大量流失 ,不能从根本上缓解分配不公矛盾。针对这些问题 ,借鉴国际上其他国家个人所得税单一税改革的成功经验 ,可对我国个人所得税进行单一税改革 ,统一扣除标准、扩大税基、减少档次 ,降低税率 ,以达到最终增加个人所得税收入之目的。 The current personal income tax in our country is lower with the deduction of expenses and the marginal tax rate is too high. The implementation of the classified income tax system has many items of taxable income, many tax rates, complicated calculation and narrow tax base, as well as ineffective supervision. Tax evasion, tax evasion are very serious and a large amount of tax revenue is lost. Therefore, it is impossible to fundamentally ease the contradictions in the distribution of injustice. In view of these problems, drawing on the successful experience of individual tax reform in other countries in the world, we can make a single tax reform on our personal income tax, unify the standard deduction, expand the tax base, reduce the grade and lower the tax rate so as to finally increase personal income tax revenue purpose.