现阶段,收入分配差距过大成为我国经济发展中亟待解决的问题,从税收理论的角度出发,个人所得税在各国实践中都被作为调节收入分配的工具之一。尽管我国税制结构在不断完善,但现行个人所得税制依然存在诸多局限性而无法与经济发展相适应。本文从公平分配的角度对我国个人所得税制改革趋势进行简要分析。 At this stage, the disparity in income distribution has become an urgent problem to be solved in the economic development of our country. From the perspective of taxation theory, personal income tax has been taken as one of the tools for adjusting income distribution in the practice of all countries. Although China’s tax structure is constantly improving, the existing personal income tax system still has many limitations and can not be adapted to economic development. This article makes a brief analysis of the reform trend of our personal income tax system from the perspective of fair distribution.